Search for: "State Railroad Tax Cases" Results 21 - 40 of 444
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5 Nov 2007, 9:10 am
Davis [Duke Law case backgrounder; merit briefs], 06-666 [docket], to determine whether a state violates the Commerce Clause [FindLaw backgrounder] of the US Constitution when it taxes bonds issued by other states, but does not tax its own bonds. [read post]
23 Feb 2011, 9:12 am by Kevin Russell
  Railroads must pay the tax, but state law exempts railroads’ most direct competitors (commercial trucking and water carriers) from the tax. [read post]
4 Sep 2015, 8:56 am by WIMS
       The Railroads contend the Act violates the federal Railroad Revitalization and Regulatory Reform Act of 1976 (the "4-R Act"), which prohibits states from imposing taxes that "discriminat[e] against a rail carrier. [read post]
11 Nov 2010, 8:17 am by Amanda Rice
Alabama Department of Revenue, which asks whether a state’s exemption of railroad competitors from a generally applicable sales tax constitutes discrimination against railroads; and Flores-Villar v. [read post]
6 Mar 2019, 8:53 am by Joy Waltemath
” The majority’s decision, he asserted, may “mean that employees will pay a tax for going to trial—and railroads will succeed in buying cheaper settlements in the future at the bargain basement price of a few thousand dollars in excise taxes in one case today. [read post]
28 Feb 2018, 7:30 am by Joe
 Current New York State law provides a series of tests to help employers determine allocation in any individual case. [read post]
26 Feb 2020, 9:16 am by Daniel Hemel
Often these doctrines direct federal courts in tax cases to disregard transactions that state law would honor. [read post]
18 Dec 2015, 8:22 am by Daniel Hemel
Association of American Railroads, a case decided by the Supreme Court this past term. [read post]
24 Nov 2014, 5:01 am by James Edward Maule
Before 1913, and since 1913, they have been paying federal excise taxes, state property taxes, local property taxes, state sales taxes, occupation taxes, head taxes, and a variety of other taxes.My guess, based on the reference to 1913, is that the author meant to say that “until 1913 Americans did not pay a federal income tax. [read post]
18 Dec 2015, 8:22 am by Daniel Hemel
Association of American Railroads, a case decided by the Supreme Court this past term. [read post]
18 Dec 2015, 8:22 am by Daniel Hemel
Association of American Railroads, a case decided by the Supreme Court this past term. [read post]
27 Jun 2018, 9:01 pm by Neil H. Buchanan
The more interesting questions are why they did so and why this odd little case saw the return of the usual ideological split among the justices.The tax aspect of the case arises from the Railroad Retirement Tax Act of 1937, which created a retirement system for railroad workers that was separate from the just-enacted Social Security system. [read post]
27 Feb 2023, 11:47 am by Kyle Hulehan
Sometimes they justify streaming taxes as a charge for the use of public rights-of-way (akin to the authority to use land for roads, railroad tracks, and utility lines, an unconvincing argument when applied to streaming services), and other times there’s little effort at justification, merely a case of “if it moves (or streams), tax it. [read post]
16 Apr 2018, 8:13 pm by Daniel Hemel
United States, was there to alert spectators to their tax obligations. [read post]
21 Jul 2018, 8:17 pm by Sme
United States (U.S., June 21, 2018) (reversing 7th Circuit: Employee stock options are not taxable “compensation” under the Railroad Retirement Tax Act: they are not “money remuneration. [read post]
3 May 2022, 1:55 am by Kevin Kaufman
The federal corporate income tax rate in the United States is currently 21 percent, and rises to 25.8 percent when factoring in the average state and local corporate tax rates. [read post]
5 Mar 2015, 9:40 am by Darien Shanske
The issue in the case was interpretation of Section 11501(b)(4) of the [4-R] Act, which prohibits a state from “impos[ing] another tax that discriminates against a rail carrier. [read post]
7 Feb 2024, 10:54 am by Unknown
The husband-plaintiff worked for a railroad and so deductions were taken for meals, lodging, uniforms, and similar expenses. [read post]