Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the National Tax Conference, Indianapolis, Indiana, October, 1936
This paper examines the pitfalls and planning opportunities for taxpayers attempting to change domic...
The article examines problems of ensuring legal consistency in maintaining the necessary level of g...
This Article seeks to show that the Supreme Court was correct in its implicit assertion in World- Wi...
Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the N...
Theoretically there is an accepted distinction between jurisdiction to exact an inheritance tax and ...
For some years the decedent maintained residences in both Pennsylvania and New Jersey. On his death ...
The question of domicil under consular jurisdiction was discussed at some length by the present writ...
The collection of rules that falls under the rubric of jurisdiction to tax has aptly been describe...
Most nations exercise in-personam jurisdiction for residents on their world-wide income, as well as...
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliot...
A South Carolina corporation had established credit with certain banks domiciled in other states, an...
In this paper, I place the United States’ adherence to citizenship-based taxation in the context of ...
The recent case of Farmers Loan and Trust Company v. Minnesota again raises the interesting and all-...
Bibliography: leaves 324-333.The purpose of this dissertation is to analyse the definitional rules o...
Hitherto a state taxpayer, otherwise meeting the jurisdictional requirements of a federal district c...
This paper examines the pitfalls and planning opportunities for taxpayers attempting to change domic...
The article examines problems of ensuring legal consistency in maintaining the necessary level of g...
This Article seeks to show that the Supreme Court was correct in its implicit assertion in World- Wi...
Address by Robert C. Brown, Professor of Law at Indiana University School of Law, delivered at the N...
Theoretically there is an accepted distinction between jurisdiction to exact an inheritance tax and ...
For some years the decedent maintained residences in both Pennsylvania and New Jersey. On his death ...
The question of domicil under consular jurisdiction was discussed at some length by the present writ...
The collection of rules that falls under the rubric of jurisdiction to tax has aptly been describe...
Most nations exercise in-personam jurisdiction for residents on their world-wide income, as well as...
In two recent decisions of the United States Supreme Court, Curry v. McCanless, and Graves v. Elliot...
A South Carolina corporation had established credit with certain banks domiciled in other states, an...
In this paper, I place the United States’ adherence to citizenship-based taxation in the context of ...
The recent case of Farmers Loan and Trust Company v. Minnesota again raises the interesting and all-...
Bibliography: leaves 324-333.The purpose of this dissertation is to analyse the definitional rules o...
Hitherto a state taxpayer, otherwise meeting the jurisdictional requirements of a federal district c...
This paper examines the pitfalls and planning opportunities for taxpayers attempting to change domic...
The article examines problems of ensuring legal consistency in maintaining the necessary level of g...
This Article seeks to show that the Supreme Court was correct in its implicit assertion in World- Wi...