| Subject: Re: [EL] Taxing donations to 501(c)(4) organizations as gifts |
| From: Ellen Aprill |
| Date: 5/11/2011, 9:55 AM |
| To: "jon.roland@constitution.org" <jon.roland@constitution.org>, John White <white@lfa-law.com> |
| CC: "election-law@mailman.lls.edu" <election-law@mailman.lls.edu> |
New York v. Eisner, 256 U.S. 345 (1921) (estate tax): “[T]his kind of tax has always been regarded as the antithesis of a direct tax; ‘has ever been treated as a duty or excise because of the particular occasion which gives rise to its levy. 178 U.S. 81-83.” Upon this point a page of history is worth a volume of logic.”
Bromley v. McCaughn, 280 U.S. 124 (1929)(gift tax): “[T]his court has consistently held, almost from the foundation of the government, that a tax imposed upon a particular use of property of the exercise of a single power over property incidental to ownership, is an excise tax which need not be apportioned, and it is enough for present purposes that this tax is of the latter class.”
Ellen
Ellen P. Aprill
John E. Anderson Professor of Tax Law
Loyola Law School
919 Albany Street
Los Angeles, California 90015
Telephone: 213-736-1157
Fax: 213-380-3769
http://www.lls.edu/academics/faculty/aprill.html
From: election-law-bounces@mailman.lls.edu [mailto:election-law-bounces@mailman.lls.edu] On Behalf Of Jon Roland
Sent: Wednesday, May 11, 2011 9:11 AM
To: John White
Cc: election-law@mailman.lls.edu
Subject: Re: [EL] Taxing donations to 501(c)(4) organizations as gifts
Cite the case and quote the finding. You may discover it doesn't cover the issue the way you claim.
On 05/11/2011 10:44 AM, John White wrote:
The constitutionality of the estate and gift taxes has been resolved by the Supreme Court, at least as far as challenges asserting that the taxes are unconstitutional direct taxes.
-- Jon