Abstract

http://ssrn.com/abstract=1487718
 


 



Bank Shares Taxation: Another Trap for the Unwary Draftsman


Ronald Blasi


Georgia State University College of Law

Daniel P. Joyce


affiliation not provided to SSRN

1984

Tennessee Law Review, Vol. 51, 1984

Abstract:     
This article explores the foundation and development of judicial doctrines that call for the elevation of substance over form and analyzes their application to state franchise taxes in the context of the immunity from state and local taxation of federal governmental debt obligations.

Number of Pages in PDF File: 22

Keywords: tax, banking, taxation, bank taxation, bank shares, franchise tax

JEL Classification: K22, K34

Accepted Paper Series





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Date posted: October 13, 2009  

Suggested Citation

Blasi, Ronald and Joyce, Daniel P., Bank Shares Taxation: Another Trap for the Unwary Draftsman (1984). Tennessee Law Review, Vol. 51, 1984. Available at SSRN: http://ssrn.com/abstract=1487718

Contact Information

Ronald Blasi (Contact Author)
Georgia State University College of Law ( email )
P.O. Box 4037
Atlanta, GA 30302-4037
United States
Daniel P. Joyce
affiliation not provided to SSRN
Feedback to SSRN


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