TAXATION

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In 1976, Congress enacted the Railroad Revitalization and Regulatory Reform Act, known as the 4-R Act. Railroad Revitalization and Regulatory Reform Act, 49 U.S.C. § 11501. This act makes it illegal for a state to “impose a tax that discriminates...

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Petitioner, James Dawson, retired from his position as a U.S. Marshal on March 31, 2008. Steager v. Dawson at 2. Dawson currently receives retirement income from the Federal Employee Retirement System (“FERS”). Id.

The State of West Virginia...

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In 1967 Gary Jones purchased a house in Little Rock, Arkansas. When he and his wife separated in 1993, his wife stayed in the house and he moved to a new address. Jones did not notify the tax authority of his new address. After both Joneses failed to...

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Overview

Pass-through taxation refers to the fact that a pass-through business pays no taxes. Instead, some control person pays the business's taxes through that person's own personal tax return.

Pass-through taxation typically applies to...

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Wisconsin Central Limited, Grand Trunk Western Railroad Company, and Illinois Central Railroad Company (“Wisconsin Central”) are rail carriers and subsidiaries of the Canadian National Railway Company (“Canadian National”) that operate primarily in the...