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2 J. St. Tax'n 1 (1983-1984)

handle is hein.journals/jrnsttax2 and id is 1 raw text is: JAMES T. COLLINS MICHAEL R. FISHBEIN Editors CARMINE V. SCUDERE Consulting Editor CAROL MOORE Manager, Publishing Services PAUL M. WALSH Director of Marketing JANET MIRON Circulation Manager IRVING SCHREIBER Publisher Journal of State Taxation (ISSN 0744-6713) is published quarterly by Panel Publishers, Inc., 14 Plaza Road, Greenvale, New York 11548. Subscription price, $60 a year. Copyright 1983 by Panel Publishers, Inc. All rights reserved. Second- class postage paid at Greenvale, New York. Articles should be submitted to the Editor, Journal of State Taxation, 14 Plaza Road, Greenvale, New York 11548. 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 pub- lisher. POSTMASTER: Send address changes to: Journal of State Taxation, 14 Plaza Road, Greenvale, New York 11548. Speaking With One Voice-A Uniform Glossary for State Taxation of Interstate Business Jenniferj.S. Brooks 5 The Throwback Rule: Concepts, Components and Planning Opportunities Vernon B. Savoie and Michael L. Burr 19 The Classification Issue and the Law of Fixtures: A Chattel by Any Other Name... Kevin M. O'Keefe 37 Commercial Property Assessments: Criteria for Classifying Personal Property as Real Estate M. Allan Hyman 59 DEPARTMENTS Tax Trends 67 Tax Talk 72 State Tax Decisions 78 Highlights of Recent Articles 91 Upcoming Meetings of Interest 96 A PANEL PUBLICATION VOL.2 NO. 1rnaof SPRING 1983 STATE TAXATION

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