Property Spring 1995 William Nelson Chapter I: The Power of Legislatures to Allocate Wealth

III. Classification for taxation purposes: When and How?

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III. Classification for taxation purposes: When and How?
A. Quaker City Cab Co. v. Pennsylvania (1928)

may a taxi corporation be taxed at a higher rate than an

individual driver?
1. the equal protection clause does not prevent states from

classifying for tax purposes but: "it does require that the

classification be not arbitrary but based on a real and

substantial difference having a reasonable relation to the

subject of the particular legislation."
2. Brandies Dissent: given that corporation has some advantages

over sole proprietorship, make tax more equal in real world

a. corporations have certain legal advantages

b. historically, corps have been taxed

c. policy reason: might want to discourage corps.

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