Title

Bank Shares Taxes: Another Trap for the Unwary Draftsman

Publication Title

Tennessee Law Review

Document Type

Article

Publication Date

1-1-1984

Abstract

This article explores the foundation and development of judicial doctrines that call for the elevation of substance over form and analyzes their application to state franchise taxes in the context of the immunity from state and local taxation of federal governmental debt obligations.

Comments

External Links
Westlaw
Lexis Advance
HeinOnline
SSRN

Recommended Citation

Ronald W. Blasi & Daniel P. Joyce, Bank Shares Taxes: Another Trap for the Unwary Draftsman, 51 Tenn. L. Rev. 445 (1984).

Volume

51

Issue

3

First Page

445

Last Page

466

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