In 1976, Congress enacted the Railroad Revitalization and Regulatory Reform Act, known as the 4-R Act. Railroad Revitalization and Regulatory Reform Act, 49 U.S.C. § 11501. This act makes it illegal for a state to “impose a tax that discriminates...
TAXATION
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Petitioner Alexandru Bittner is a dual citizen of Romania and the United States. United States v. Bittner, at 1. Bittner emigrated to the United States in 1982, where he obtained his American citizenship and lived until 1990, when he moved back to...
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Petitioner, James Dawson, retired from his position as a U.S. Marshal on March 31, 2008. Steager v. Dawson at 2. Dawson currently receives retirement income from the Federal Employee Retirement System (“FERS”). Id.
The State of West Virginia...
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In 1967 Gary Jones purchased a house in Little Rock, Arkansas. When he and his wife separated in 1993, his wife stayed in the house and he moved to a new address. Jones did not notify the tax authority of his new address. After both Joneses failed to...
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Pass-through taxation refers to businesses that do not pay taxes on the entity level. Instead, the income passes to the owners of the business who pays personal income taxes for their share of the business. Pass-through taxation typically...
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Wisconsin Central Limited, Grand Trunk Western Railroad Company, and Illinois Central Railroad Company (“Wisconsin Central”) are rail carriers and subsidiaries of the Canadian National Railway Company (“Canadian National”) that operate primarily in the...