Motion For Leave To File Amicus Curiae Brief of Professors of Law Teaching In The Property Law and Water Rights Fields and Amicus Curiae Brief in Support of Respondent

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U.C. Davis Law Review

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ISBN 13 :
Total Pages : 920 pages
Book Rating : 4.3/5 (3 download)

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Book Synopsis U.C. Davis Law Review by : University of California, Davis. School of Law

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Motion for Leave to File Brief out of Time and Brief for Amicus Curiae Houston Intellectual Property Law Association in Support of Neither Party

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Motion for Leave to File Brief of Amicus Curiae by Electronic Frontier Foundation and Brief of Amicus Curiae in Support of Respondent

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Book Synopsis Motion for Leave to File Brief of Amicus Curiae by Electronic Frontier Foundation and Brief of Amicus Curiae in Support of Respondent by :

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Motion for Leave to File Amici Curiae Brief and Brief of Law Professors as Amici Curiae in Support of Neither Party

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Book Synopsis Motion for Leave to File Amici Curiae Brief and Brief of Law Professors as Amici Curiae in Support of Neither Party by :

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Motion for Leave to File Amicus Curiae Brief Filed by Alabama Center for Law and Liberty

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Motion for Leave to File Brief as Amicus Curiae and Brief of Amicus Curiae David Boyle in Support of Respondents

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Book Synopsis Motion for Leave to File Brief as Amicus Curiae and Brief of Amicus Curiae David Boyle in Support of Respondents by :

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Motion for Leave to File Amicus Brief and Brief Filed by Law Professors

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Motion for Leave to File Amicus Curiae Brief and Brief for the American Association of Justice in Support of Petitioner

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Book Synopsis Motion for Leave to File Amicus Curiae Brief and Brief for the American Association of Justice in Support of Petitioner by :

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Motion for Leave to File Brief Out of Time and Brief Amicus Curiae for the Chamber of Commerce of the United States of America in Support of Respondent

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Motion for Leave to File Brief as Amicus Curiae and Brief of Representative-Elect David Trone

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Motion for Leave to File Amicus Curiae Brief out of Time Filed by Agudath Israel of America

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Model Rules of Professional Conduct

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Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

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Motion of Professors of Patent and Administrative Law for Leave to File Amicus Brief Submitted

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Motion for Leave to File Amicus Curiae Brief

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Total Pages : 4 pages
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Book Synopsis Motion for Leave to File Amicus Curiae Brief by : Harold Selig Roberts

Download or read book Motion for Leave to File Amicus Curiae Brief written by Harold Selig Roberts and published by . This book was released on 1965 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Motion for Leave to File Amicus Curiae Brief Filed by the National Republican Redistricting Trust

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Amicus Curiae Brief of Law Professors

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Book Synopsis Amicus Curiae Brief of Law Professors by : Reuven S. Avi-Yonah

Download or read book Amicus Curiae Brief of Law Professors written by Reuven S. Avi-Yonah and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Amici are individual law professors who have extensive knowledge in the development of the law of federal and state taxation. These amici offer their expertise in support of the State's position in this case, that Engrossed Substitute Senate Bill 5096's (“ESSB 5096's”) tax on capital gains is an excise tax and not a property tax under Wash. Const., Art. VII, § 1. The State's position is grounded not only in this Court's precedent, but in history and logic.While Amici agree with appellant Intervenors that a tax on income is not a property tax, this Court need not overrule Culliton v. Chase, 174 Wash. 363, 25 P.2d 81 (1933), to uphold the capital gains excise tax here. ESSB 5096 falls squarely within this Court's longstanding definition of an excise tax because the incidence of the tax operates upon the act of transferring capital assets and not directly upon the property itself. If this Court were to affirm the trial court's flawed logic that a capital gains tax is “properly characterized as a tax on property” under Art. VII, § 1 because it is a “tax on the receipt of income” (CP 872), the Court would be required to extend Culliton far beyond its holding and to disregard the Court's extensive excise tax precedents. These precedents are consistent with U.S. Supreme Court jurisprudence addressing similar distinctions between direct taxes on property and excise taxes on acts or transactions.The Washington Constitution does not limit the Legislature's prerogative to devise fair and equitable excise taxes to fund its residents' basic needs in housing, health care and education and to redress past economic and social inequities. The trial court erred in holding that the capital gains excise tax was a prohibited, non-uniform tax on property.