22 Pages Posted: 13 Oct 2009
Date Written: 1984
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: 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