Search for: "State Railroad Tax Cases"
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25 Jul 2017, 6:00 am
Supreme Court has declined to hear a long series of business tax nexus cases. [read post]
14 Jan 2019, 9:09 am
Alabama Department of Revenue are the latest chapter in a long-running battle over taxes that the state levies on diesel fuel for railroads – but not barges. [read post]
22 Feb 2011, 2:31 pm
Most producing states impose similar severance taxes. [read post]
27 Apr 2022, 12:32 pm
Evidently, the petitioner in Mallory (a railroad worker who wants to sue his employer in Pennsylvania) was successful in arguing that his case is a better vehicle for addressing the issue than Cooper Tire & Rubber Company v. [read post]
30 Mar 2020, 3:11 pm
A public health emergency is defined as an emergency with respect to COVID-19 declared by federal, state or local authority. [read post]
17 Mar 2009, 9:08 am
Adults eligible for Social Security benefits or Railroad Retirement benefits. [read post]
12 Jun 2014, 4:19 pm
Comparing (consistent with a stipulation by the railroad and the state) the taxation of the railroad with those of its direct competitors, the court of appeals agreed with the railroad that the tax was discriminatory because the railroad’s competitors do not pay it. [read post]
22 Feb 2010, 7:07 am
Alabama Department of Revenue Docket: 09-520 Issue: Whether a state’s exemption of railroad competitors, but not railroads, from a generally applicable sales and use tax is subject to challenge as “another tax that discriminates against a rail carrier” under Section 306(1)(d) of the Railroad Revitalization and Regulatory Reform Act of 1976, 49 U.S.C. [read post]
31 May 2023, 6:30 am
The justices went as far as to allow a federal court to appoint a receiver to collect local tax where the relevant state law explicitly authorized that remedy. [read post]
9 Apr 2021, 5:01 am
Last week, in When Tax Complexity Isn’t Attributable to One Tax System, I addressed the tax complexity attributable to the interaction between the tax systems of multiple jurisdictions, particularly between the federal income tax system and state income tax systems. [read post]
5 Feb 2012, 8:44 am
In terms of complying with the law, shaming is usually a minor tool in society's toolbelt, but can be especially helpful in some situations--in particular those situations where status matters (which tends to be the case for the wealthiest amongst us) or where the object of the shaming wants to win the support of the public at large (which tends to be the case for most politicians, at least around election time). [read post]
22 Jun 2018, 3:31 am
United States, in which the court ruled 5-4 that stock options are not taxable compensation under the Railroad Retirement Tax Act. [read post]
4 Nov 2015, 9:04 am
Economic development can include increasing tax revenue, creating employment, or simply improving the general economic state of the area. [read post]
14 Feb 2010, 1:54 pm
All payments at death under the Teachers Pension and AnnuityFund, the Public Employees’ Retirement System for NewJersey , and the Police and Firemen’s Retirement System ofNew Jersey, and such other State, county and municipalsystems as may have a tax exemption clause as broad as thatof the three major State systems aforementioned, whether suchpayments either before or after retirement are made on death tothe employee’s estate or to his specifically… [read post]
7 Mar 2012, 2:14 am
Non-navigable means the feds do, so that the state could not impose the taxes. [read post]
13 Nov 2017, 10:23 am
Because the United States generally taxes income on an origin basis, the most important determinant of federal revenue is domestic product. [read post]
10 Feb 2013, 7:12 am
In most cases, you must file a tax return if you are a nonresident alien even if you have no income from your trade or business in the U.S., you have no U.S. source income or if your income is exempt from U.S. tax under a tax treaty (hey, I don’t make the rules). [read post]
29 Apr 2010, 11:17 am
So far, the Court has decided 33 of its argued cases this Term, including (as of yesterday) all cases argued during the October Sitting. [read post]
9 Jun 2023, 7:30 am
Like Vince, I don’t want to spend too much debating the question of how pro-bond holder and how out of step with prior law the 19th Century Supreme Court railroad bond cases were (and indeed how out of step they were with the Court’s understanding of non-infrastructure related municipal bond cases like Loan Association v. [read post]
23 Feb 2011, 6:41 am
Alabama Department of Revenue, the Court held that a railroad can challenge state taxes that are imposed on railroads, but not their main competitors, as discriminatory under the Railroad Revitalization and Regulatory Reform Act of 1976. [read post]
