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Cesarini v. United States, 296 F. Supp. 3 (N.D. Ohio 1969), [1] is a historic case decided by the U.S. District Court for the Northern District of Ohio, where the court ruled that treasure trove property is included in gross income for the tax year when it was discovered.
Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. [1] The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form.
A taxpayer who is normally taxable only on the receipt of interest payments cannot escape taxation by giving away his right to such income. Furthermore, when assigning income from property to another person (particularly a family member) in the form of a gift, the courts will usually see it as a way to avoid tax and thus consider it “fruit.”
Several theories of taxation exist in public economics. Governments at all levels (national, regional and local) need to raise revenue from a variety of sources to finance public-sector expenditures .
Equitable recoupment is a judicially created defense most commonly applied in legal cases in the federal and state tax systems of the U.S.. [1] [2] This doctrine can allow, under specific circumstances, the government to defeat a refund claim or a taxpayer to avoid an assessment on the basis of a past underpayment or overpayment that is outside the statute of limitations period.
Apr. 4—A plan to change ballot language for tax levies across Ohio has support from a group which calculates property taxes and opposition from entities which spend them. Ohio House Bill 140 ...
Download QR code; Print/export Download as PDF; ... Appearance. move to sidebar hide. Help. Pages in category "Taxation in Ohio" The following 2 pages are in this ...
However, they may choose to subject both federal and state pensions to taxation, as the federal government waived its immunity in the Public Salary Tax Act (1939), 4 U.S.C. § 111. [3] They may also tax pensions of other states. For example, Michigan exempts federal, Michigan state, and Michigan municipal pensions from taxation. [4]