Appellant, a New York corporation which is engaged in Georgia in licensing copyrighted motion pictures, brought suit to restrain a Georgia tax upon the gross receipts of royalties. Appellant urged the invalidity of the tax upon the ground that copyrights are instrumentalities of the United States. The supreme court of Georgia ruled that the suit should be dismissed. On appeal to the Supreme Court of the United States it was held, in Fox Film Corporation v. Doyal, that a state tax on royalties derived from copyrights is valid
In Michelin Tire Corp. v. Wages the United States Supreme Court held that the assessment by the tax ...
The 1949 revision of the Michigan Sales Tax Act changed the federal exemption provision so as to per...
In 1864 the Joliet and Chicago Railroad Company made a perpetual lease without a defeasance clause o...
Appellant, a New York corporation which is engaged in Georgia in licensing copyrighted motion pictur...
Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and oth...
Taxpayer, a nonresident alien author not engaged in trade or business within the United States, deli...
A New Jersey statute imposed a tax on domestic stock insurance corporations on the value of intangib...
Appellant express company, a Delaware corporation, did only interstate business within the state of ...
Plaintiffs, employees of a United States Naval Ordnance Plant located in an area of exclusive federa...
Petitioner, a motion picture exhibitor, sued certain motion picture distributors under the private r...
A charter granted in 1863 by the State of Georgia to the Atlantic Coast Line Railroad Company provid...
If the field of state taxation has become somewhat of an academic backwater, it is not for want of i...
The Michigan Use Tax Act requires every seller of tangible personal property for storage, use or oth...
Pennsylvania levied a property tax on a resident beneficiary\u27s equitable interest in a New York t...
In 1911 the State of New York began to acquire title to all of the lands in the Saratoga Springs are...
In Michelin Tire Corp. v. Wages the United States Supreme Court held that the assessment by the tax ...
The 1949 revision of the Michigan Sales Tax Act changed the federal exemption provision so as to per...
In 1864 the Joliet and Chicago Railroad Company made a perpetual lease without a defeasance clause o...
Appellant, a New York corporation which is engaged in Georgia in licensing copyrighted motion pictur...
Plaintiff, a New York corporation, brought a bill to enjoin the Attorney-General of New York and oth...
Taxpayer, a nonresident alien author not engaged in trade or business within the United States, deli...
A New Jersey statute imposed a tax on domestic stock insurance corporations on the value of intangib...
Appellant express company, a Delaware corporation, did only interstate business within the state of ...
Plaintiffs, employees of a United States Naval Ordnance Plant located in an area of exclusive federa...
Petitioner, a motion picture exhibitor, sued certain motion picture distributors under the private r...
A charter granted in 1863 by the State of Georgia to the Atlantic Coast Line Railroad Company provid...
If the field of state taxation has become somewhat of an academic backwater, it is not for want of i...
The Michigan Use Tax Act requires every seller of tangible personal property for storage, use or oth...
Pennsylvania levied a property tax on a resident beneficiary\u27s equitable interest in a New York t...
In 1911 the State of New York began to acquire title to all of the lands in the Saratoga Springs are...
In Michelin Tire Corp. v. Wages the United States Supreme Court held that the assessment by the tax ...
The 1949 revision of the Michigan Sales Tax Act changed the federal exemption provision so as to per...
In 1864 the Joliet and Chicago Railroad Company made a perpetual lease without a defeasance clause o...