Bank Shares Taxes: Another Trap for the Unwary Draftsman

Publication Title

Tennessee Law Review

Authors

Ronald W. Blasi, Georgia State University College of LawFollow
Daniel P. Joyce, Hodgson Russ LLPFollow

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
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SSRN

Recommended Citation

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

Institutional Repository Citation

Ronald W. Blasi & Daniel P. Joyce, Bank Shares Taxes: Another Trap for the Unwary Draftsman, Faculty Publications By Year 210 (1984)
https://readingroom.law.gsu.edu/faculty_pub/210

Volume

51

Issue

3

First Page

445

Last Page

466