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Bank Shares Taxation: Another Trap for the Unwary Draftsman

22 Pages Posted: 13 Oct 2009  

Ronald Blasi

Georgia State University College of Law

Daniel P. Joyce

affiliation not provided to SSRN

Date Written: 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.

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

JEL Classification: K22, K34

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: https://ssrn.com/abstract=1487718

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

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