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INTERSTATE TAXATION, S. 2173

HEARINGS

BEFORE THE

COMMITTEE ON THE JUDICIARY
UNITED STATES SENATE

NINETY-FIFTH CONGRESS
FIRST AND SECOND SESSIONS

ON

INTERSTATE TAXATION

DECEMBER 5, 1977, FEBRUARY 13 AND 14, JULY 19 AND 20, AND

DECEMBER 20, 1978

Printed for the use of the Committee on the Judiciary

U.S. GOVERNMENT PRINTING OFFICE 41-032

WASHINGTON : 1979 For sale by the Superintendent of Documents, U.S. Government Printing Office

Washington, D.C. 20402

COMMITTEE ON THE JUDICIARY

JAMES O. EASTLAND, Mississippi, Chairman EDWARD M. KENNEDY, Massachusetts STROM THURMOND, South Carolina BIRCH BAYH, Indiana

CHARLES MCC. MATHIAS, JR., Maryland ROBERT C. BYRD, West Virginia

WILLIAM L. SCOTT, Virginia JAMES ABOUREZK, South Dakota

PAUL LAXALT, Nevada JOSEPH R. BIDEN, JR., Delaware

ORRIN G. HATCH, Utah
JOHN C. CULVER, Iowa

MALCOLM WALLOP, Wyoming
HOWARD M. METZENBAUM, Ohio
DENNIS DECONCINI, Arizona
PAUL G. HATFIELD, Montana
MARYON ALLEN, Alabama

FRANCIS C. ROSENBERGER, Chief Counsel and Staff Director

BRITT SINGLETARY, Judiciary Counsel

RALPH OMAN, Counsel to Senator Mathias
MARCUS BALES, Legislative Aide to Senator Mathias

(II)

MONDAY, FEBRUARY 13, 1978

STATEMENTS

Opening statement of Senator Mathias_
Opening statement of Senator Thurmond---

Page

99 100

TESTIMONY

101

Moor, Thomas R., manager of State and local taxes, Akzona,

Inc.
Whisenhand, James D., deputy attorney general, State of

Florida
Marchese, Louis R., attorney-----
Simmons, William O., Jr., vice president, Florida Gift Fruit

Shippers Association.
Tryon, Richard, president, Colwell Co----

112 125

139 143

PREPARED STATEMENTS
Moor, Thomas R__.
Marchese, Louis R------
Simmons, William O., Jr.

Jr.---
Tryon, Richard R..
Whisenhand, James D-----

109 126 142 143 113

TUESDAY, FEBRUARY 14, 1978

STATEMENT

Opening statement of Senator Mathias_

153

TESTIMONY

154

179

Panel of State tax authorities:

Wasson, Robert C., chairman, South Carolina State Tax

Commission
Cave, William R., assistant executive director, Florida

Department of Revenue
Brooks, Carroll H., director of income tax, State of

Florida

Smith, R. U., director of sales tax, State of Florida---
Forst, W. H., State Tax Commission, Commonwealth of

Virginia
Panel of business tax experts:

Naughton, John D., manager of State taxes, Republic Steel

Corp
Fraser, Stanley D., vice president for taxes, St. Joe Paper

Co

168 175

186

197

205

PREPARED STATEMENTS
Cave, William R------
Fraser, Stanley D-----
Forst, W. H..
Naughton, John D------
Wasson, Robert C.-----

180 250 186 197 154

WEDNESDAY, JULY 19, 1978

STATEMENT

Page 215

217

227 222 229

224 231

242

244

247

251 253

263 269

Opening statement of Senator Mathias_

TESTIMONY
Panel of business tax experts:

Harlton, William F., Jr., Detroit Veterinary Supply Co--
Kyle, Tom, vice president of operations, Spring Hill Nur-

series
Wunderley, Glenn, president, Perfection Photo Co----
Vaughan, Stanley, president, Best Photo -
Becker, Bill, comptroller, Paramount International Coin

Co.--
Keeley, George W., counsel, Halfpenny, Hahn & Roche----
Panel of business experts:

Budlong, L. Clarke, the Borden Co---
Coleman, Paul H., vice president and corporate counsel,

Arthur Treacher's Fish & Chips, Inc
Scheider, Wayne A., director of tax administration, Owens-

Corning Fiberglas Corp-
Scott, Louis R., senior vice president, Management Re-

cruiters International

Bell, R. Donald, vice president and controller, Ball Corp--
Panel of business tax experts:

Barnes, Donald K., Moorman Manufacturing Co------
Cushing, Prentice, Jr., president, G. K. Heller Corp-
Ryder, Paul, associate director, Ohio Public Interest
Campaign

PREPARED STATEMENTS
Barnes, Donald K..
Becker, Bill..
Bell, R. Donald.
Budlong, L. Clarke--
Coleman, Paul H.
Harlton, William F., Jr.
Keeley, George W.
Kyle, Tom..
Ryder, Paul.---
Vaughan, Stanley-
Wunderley, Glenn.--

THURSDAY, JULY 20, 1978

STATEMENT
Opening statement of Senator Mathias...

TESTIMONY
Panel of State tax authorities:
Lindley, Edgar L., commissioner, Ohio Department of

Taxation
Golomb, Wayne, deputy director, legal and investigative

services bureau, Illinois Department of Revenue --

280

263 224 254 242 245 217 231 227 280 229 222

289

290

300

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