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1 J. St. Tax'n 1 (1982-1983)

handle is hein.journals/jrnsttax1 and id is 1 raw text is: JOURNAL o0STATE VOL. 1 NO. 1 SPRING 1982 TAXATION JAMES T. COLLINS MICHAEL R. FISHBEIN Editors CARMINE V. SCUDERE Consulting Editor CAROL MOORE Production Editor BETSY YALLER Marketing Director JANET MIRON Circulation Manager IRVING SCHREIBER Publisher Journal of State Taxation is published quarterly by Panel Publishers, a division of Cantor. Fitzgerald Group, Ltd., 14 Plaza Road, Greenvale, New York 11548. Subscription price, $60 a year: single issues, $16- Copy- right 1982 by Panel Publishers. All rights reserved. Second-class postage permit pending at Greenvale, New York. The opinions and interpretations expressed by the authors of the articles herein are their own and do not necessarily reflect those of the editors or the publisher POSTMASTER: Send address changes to: Journal of State Taxation, 14 Plaza Road, Greenvale, New York 11548. I0 a publication of PANEL PUBLISHERS Combined Reporting: The Approach and Its Problems James F. Buresh and Marc S. Weinstein 5 New York State Sales Tax Problems in Organiz- ing, Dividing or Terminating a Corporation Williamj. King 16 California Legislative Attempts to Implement Property Tax Reform Under Proposition 13 Michael T. Lambert 28 Dock Sales-The New State Income Tax Battle- ground Garrett W. Reich 42 Justice Department Brief in the Caterpillar Tractor Co. Case 53 DEPARTMENTS Tax Trends 70 State Tax Decisions 79 Highlights of Recent Articles 88 Book Reviews 92 Upcoming Meetings of Interest 96

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