| Author | Title | Citation | Summary | Year |
| |
1. REQUIRED REFERENDUM FOR LOW-INCOME HOUSING |
85 Harvard Law Review 122 (November, 1971) |
For many years the California constitution has authorized referendum repeal of local ordinances upon petition of ten percent of the electorate in any relevant subdivision. Apart from these voterinitiated referenda, Article 34 of the state constitution requires a referendum in any self-governing subdivision to approve development of federally... |
1971 |
| William T. Plumb, Jr. |
FEDERAL LIENS AND PRIORITIES-AGENDA FOR THE NEXT DECADE III |
77 Yale Law Journal 1104 (May, 1968) |
Although federal, state and local governments cooperate in the determination and collection of their taxes through exchange of tax information, reciprocal withholding of income tax, and other ways, they often become bitter competitors when the fund available for collection is inadequate to satisfy all their claims. A major part of the litigation... |
1968 |
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FEDERAL TAX BENEFITS TO SEGREGATED PRIVATE SCHOOLS |
68 Columbia Law Review 922 (May, 1968) |
In the fourteen years since the Supreme Court's decision in Brown v. Board of Education, the perimeter of a national policy proscribing racial discrimination has become more sharply defined. Increasing awareness of the threat to public order due to racial separation and feelings of moral obligation have been translated into legal imperatives... |
1968 |
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GOVERNMENT PROGRAMS TO ENCOURAGE PRIVATE INVESTMENT IN LOW-INCOME HOUSING |
81 Harvard Law Review 1295 (April, 1968) |
The continued failure of private industry and government to eliminate inadequate housing in the United States demonstrates the need for new concepts in national housing policy. Within metropolitan areas almost one-sixth of all families and over two-fifths of nonwhite families live in housing classified as substandard, deteriorating, or... |
1968 |
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3. POLL TAXES |
80 Harvard Law Review 176 (November, 1966) |
In Harper v. Virginia State Board of Elections the Court struck down Virginia's poll tax, overruling Breedlove v. Suttles and holding that the imposition of a fee as a prerequisite to voting violates the equal protection clause of the fourteenth amendment. The Court split 6-3, with Justices Black, Harlan, and Stewart dissenting. Petitioners,... |
1966 |
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EMPLOYEES' PROFIT SHARING TRUST HELD OUTSIDE PURVIEW OF BANKRUPTCY ACT SECTION 4(A) |
108 University of Pennsylvania Law Review 1218 (June, 1960) |
The management company for a large number of cemetery corporations created a profit sharing trust fund for the benefit of its employees. The trust agreement provided that title to trust assets would be registered in the name of the trust, but gave to the trustees powers in relation to the assets similar to those which an individual might exercise... |
1960 |
| William L. Cary |
PRESSURE GROUPS AND THE REVENUE CODE: A REQUIEM IN HONOR OF THE DEPARTING UNIFORMITY OF THE TAX LAWS |
68 Harvard Law Review 745 (March, 1955) |
THE genesis of this paper is the casual remark of a Washington lawyer who asked, What is the point of litigating a tax case when we can have the statute amended for the same outlay of time and money? Probably his statement was inaccurate, and certainly it was extreme, but it comes as no surprise to sophisticated counsel daily studying the tax... |
1955 |
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TAX TREATMENT OF LOBBYING EXPENSES AND CONTRIBUTIONS |
67 Harvard Law Review 1408 (June, 1954) |
In recent years expanding government regulation affecting business and the individual has resulted in very large expenditures to influence legislation. In voluntary replies to congressional questionnaires, about 150 corporations admitted combined spending of over 32 million dollars for this purpose from January 1947 to May 1950. This sum included... |
1954 |
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INCOME TAX - BETTING GAINS AS INCOME |
39 Harvard Law Review 274 (December, 1925) |
Betting en horse races had for several years been the sole means of livelihood of the appellant. He was not a bookmaker, but bet, at starting prices, from his residence. A tax was assessed on his winnings as within the British Income Tax Act, 1918, either under Case II of Sch. D as annual profits or gains arising from any trade, profession,... |
1925 |
| Xenophon P. Huddy |
EQUITY AND INEQUITY OF CORPORATE TAXATION IN THE UNITED STATES |
14 Yale Law Journal 217 (February, 1905) |
Few questions are more important or have been more embarrassing than those arising from the efforts of a state or its municipalities to increase their revenues by exactions from corporations engaged in carrying on interstate commerce. The above language is that of Mr. Justice Brewer in Atlantic and Pacific Telegraph Co. v. Philadelphia, 190 U. S.... |
1905 |