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Taxation - Federal Income Tax - Involuntary Conversion Treatment Afforded Sale Of Remaining Property After Partial Condemnation, Stevan Uzelac Feb 1959

Taxation - Federal Income Tax - Involuntary Conversion Treatment Afforded Sale Of Remaining Property After Partial Condemnation, Stevan Uzelac

Michigan Law Review

Petitioner owned two parcels of real estate across the street from each other which were used as one "economic unit" for purposes of a trucking terminal. One parcel was improved with a terminal building from which trucks would pick up and deliver their shipments, while the other was used as a parking lot for trucks not in use. Petitioner was forced to sell the parking lot under threat of condemnation. Since it was economically unfeasible to operate his business without a nearby parking lot, petitioner subsequently sold the terminal facilities and reinvested the proceeds from the sales of both properties ...


Acquisition And Protection Of Water Supplies By Municipalities, Wilbert L. Ziegler Jan 1959

Acquisition And Protection Of Water Supplies By Municipalities, Wilbert L. Ziegler

Michigan Law Review

Among the prime functions of a municipal government is the furnishing of a potable supply of water for its inhabitants. In view of the increasing demand for water and the shortage of available supply, a number of problems have been or will be encountered by municipalities in fulfilling that function, apart from the problem of financing.