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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