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  1. BARCLAYS BANK PLC, Petitioner, v. FRANCHISE TAX BOARD OF CALIFORNIA. COLGATE-PALMOLIVE COMPANY, Petitioner, v. FRANCHISE TAX BOARD OF CALIFORNIA.

    California's method first looked to the worldwide income of the unitary business, and then taxed a percentage ... method, which treats each corporate entity discretely for the purpose of determining income tax liability. ... California operations. The State imposed its tax on the income thus attributed to Barclays' and ...

  2. FREEMAN v. HEWIT, Director of Gross Income Tax Division, Department of Treasury, State of Indiana.

    329 U.S. 249 (67 S.Ct. 274, 91 L.Ed. 265) FREEMAN v. HEWIT, Director of Gross Income Tax Division, ... delivered the opinion of the Court. This case presents another phase of the Indiana Gross Income Tax Act of ... income because it taxes the very process of interstate commerce does not impose a crippling limitation on ...

  3. John M. HUGHES, appellant, v. WISCONSIN TAX COMMISSION, F. V. Haboeck, Assessor of Income, et al.

    304 U.S. 548 (58 S.Ct. 1047, 82 L.Ed. 1520) John M. HUGHES, appellant, v. WISCONSIN TAX ... COMMISSION, F. V. Haboeck, Assessor of Income, et al. No. 996. Decided: May 23, 1938 per_curiam, per_curiam ... U.S. 642, 58 S.Ct. 58, 82 L.Ed. ——. (2) Lawrence v. State Tax Commission, 286 U.S. ...

  4. FRANCHISE TAX BD. OF CAL. v. HYATT

    Nevada. When he filed his 1991 and 1992 tax returns, he claimed Nevada—which collects no personal income ... of California (Board), the state agency responsible for assessing personal income tax, suspected that ... his 1991 and 1992 state income taxes by misrepresenting his residency. In the course of the audit, ...

  5. OKLAHOMA TAX COMMISSION v. TEXAS CO. OKLAHOMA TAX COMMISSION v. MAGNOLIA PETROLEUM CO.

    to income taxes assessed against the lessee there situated as were the lessees here. The opinion, ... production tax on production from the leased lands to a tax upon the lessee's net income. The theory of ... came in 1922 when the Gillespie decision, supra, invalidated an Oklahoma net income tax upon income ...

  6. WHEELING STEEL CORPORATION v. GLANDER, Tax Commissioner of Ohio. NATIONAL DISTILLERS PRODUCTS CORPORATION, N.Y., v. GLANDER, Tax Commissioner of Ohio.

    a franchise, privilege, occupation or income tax. The Ohio statutory scheme assimilates its own corporate ... 337 U.S. 562 (69 S.Ct. 1291, 93 L.Ed. 1544) WHEELING STEEL CORPORATION v. GLANDER, Tax ... Commissioner of Ohio. NATIONAL DISTILLERS PRODUCTS CORPORATION, N.Y., v. GLANDER, Tax Commissioner of Ohio. ...

  7. SAMUEL GORDON, PLAINTIFF IN ERROR, v. THE APPEAL TAX COURT. JAMES CHESTON, PLAINTIFF IN ERROR, v. THE APPEAL TAX COURT.

    more than an income tax, and cannot a legislature lay that without regard to the source from which ... 44 U.S. 133 (3 How. 133, 11 L.Ed. 529) SAMUEL GORDON, PLAINTIFF IN ERROR, v. THE APPEAL TAX COURT. ... JAMES CHESTON, PLAINTIFF IN ERROR, v. THE APPEAL TAX COURT. Decided: NotFound opinion, WAYNE [HTML] ...

  8. HOEPER v. TAX COMMISSION OF WISCONSIN et al.

    under the income tax statute of the state. His wife, during the same period, received taxable income ... husband had no connection. The assessor of incomes assessed against the appellant a tax computed on the ... his income. The amount so ascertained and assessed exceeded the sum of the taxes which would have been ...

  9. PEOPLE OF THE STATE OF NEW YORK ex rel. COHN v. GRAVES et al., Commissioners Constituting the State Tax Commission of the State of New York.

    Tax Commission, appellees, denying her application for a refund of state income taxes assessed and ... the state court does not indicate that appellant's income has been taxed by New Jersey, and it ... that the taxed income included 'rents from testator's real estate' and 'interest ...

  10. TRADESMENS NAT. BANK OF OLKAHOMA CITY v. OKLAHOMA TAX COMMISSION.

    U.S.C.A. § 548, and the Constitution of the United States. Section 16 of the Oklahoma Income Tax Law of ... income' at the rate of six per centum. Section 17, 68 Okl.St.Ann. § 888, provides for a similar tax upon ... state banks and Morris Plan Companies. The net income used as the measure of the tax under §§ 16 and 17 ...

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