State Taxation of Interstate Commerce

Charles Harper Anderson
The United States Supreme Court has been confronted with numerous issues which require a reconciliation of the principle of maintaining free interstate trade and that requiring persons engaged in interstate commerce to bear their share of state taxation. In deciding these issues the Court has used various words to state and explain applicable legal tests. To understand these tests the situations from which they were originated, as well as those…

The Case of the Confused Giver

Joseph Hawley Murphy
Although the federal gift, estate and income taxes are all part of the same revenue code, and in it the term “gift” frequently occurs, it does not mean the same thing for all purposes. It has to be considered in the particular context in which it appears, complicating the taxpayer’s problem beyond all reason.

Migratory Divorce: A Proposed Congressional Remedy

Andrew A. Caffrey
It is the thesis of this paper that a review of the procession of cases in which the Supreme Court has unsuccessfully grappled with the problems posed by “inter-state” divorce, dating back to Cheever v. Wilson, decided in 1869, and continuing up to the present decision, make manifest the inadequacy of the judiciary as the agency for resolving these problems. It is this inadequacy of the judiciary’s solution which suggests…

The Doctrine of Worthier Title in Missouri

Charles Harvard Perkins