Maryland Tax Digest
Maryland Tax Digest
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In our eReader you can find the full English version of the book. Read Maryland Tax Digest Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book Maryland Tax Digest
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To quickly assess the difficulty of the text, read a short excerpt:
114.
Maryland Tax Digest. 141 The burden of proof is on the party claiming to have made a change of residence. Judson on Taxation, p. 532 (citing Mitchell v. United States, 21 Wall. 350 ; Desmare v. United States, 93 U. S. 605 ; Dicey on Conflict of Laws, Am. Ed. , p. 131).
Where it is shown that a person has acquired a residence in one locality, he retains the same until it is affirmatively shown that he has acquired a residence in another locality. Turner v. Crosby, 85 Md. 180.
Temporary abse...nce, with a continuous intention to re- turn, will not deprive one of his residence, though it ex- tends through a series of years. Langhammer v. Munter, 80 Md. 518.
If one engages in business in another state, but leaves his family permanently at his former place of residence, he re- mains taxable there. Nugent v. Bates, 51 la. 77 ; McCutchen v. Rice Co. , 7 Fed. 558.
Residence of Corporations. A corporation incorporated by another state is a resident of such state only : Bank v. Barle, 13 Peters, 588 ; Ohio & Miss.
What to read after Maryland Tax Digest?
You can find similar books in the "Read Also" column, or choose other free books by Albert Baxter Cunningham to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
114.
Maryland Tax Digest. 141 The burden of proof is on the party claiming to have made a change of residence. Judson on Taxation, p. 532 (citing Mitchell v. United States, 21 Wall. 350 ; Desmare v. United States, 93 U. S. 605 ; Dicey on Conflict of Laws, Am. Ed. , p. 131).
Where it is shown that a person has acquired a residence in one locality, he retains the same until it is affirmatively shown that he has acquired a residence in another locality. Turner v. Crosby, 85 Md. 180.
Temporary abse...nce, with a continuous intention to re- turn, will not deprive one of his residence, though it ex- tends through a series of years. Langhammer v. Munter, 80 Md. 518.
If one engages in business in another state, but leaves his family permanently at his former place of residence, he re- mains taxable there. Nugent v. Bates, 51 la. 77 ; McCutchen v. Rice Co. , 7 Fed. 558.
Residence of Corporations. A corporation incorporated by another state is a resident of such state only : Bank v. Barle, 13 Peters, 588 ; Ohio & Miss.
What to read after Maryland Tax Digest?
You can find similar books in the "Read Also" column, or choose other free books by Albert Baxter Cunningham to read onlineMoreLess
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