2 St. & Loc. Tax Law. [i] (1997)

handle is hein.journals/stlotalwy2 and id is 1 raw text is: 'Ihe State
Tax Lar
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VOL. 2, 1997

ARTICLES
The Extraterritorial Assertion of State Taxing Power: Onward to the Past
Ruurd G. Leegstra, Richard L. Lieberman, and John M. Allan
What is Substantial Nexus After Quill?
John L. Coalson, Jr. and Fred 0. Marcus
1996 Developments in State Tax Aspects of Environmental Taxes
Charles J. Moll, III and Edwin P. Antolin
An Argument for Charitable Status and Property Tax Exemptions for
Nonprofit Assisted Living Facilities
Christine G. Solt and Marion R. Fremont-Smith
When is the Purchase of Tangible Personal Property Used in Providing a
Taxable Service Exempt From New York State Sales Tax? An Analysis of
the Actually Transferred Exclusion of New York Tax Law Section
1101(B)(4)(I)(B)
David Bunning and Stewart Buxbaum
NOTES
Compensatory Tax Defense Rejected for State Intangibles Tax:
Fulton Corp. v. Faulkner
Holding Tax-Exempt State Bonds in a Time of Constitutional Uncertainty:
Shaper v. Tracy
Res Judicata and Class Actions in a Challenge to Local Taxation:
Richards v. Jefferson County
1996 STATE AND LOCAL TAX IMPORTANT DEVELOPMENTS

WN

Pulished by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center

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