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Articles 1 - 15 of 15

Full-Text Articles in Law

Hobby Farming, Recreational Property And Yachts As Tax Shelters, Peter B. Sang Dec 1975

Hobby Farming, Recreational Property And Yachts As Tax Shelters, Peter B. Sang

William & Mary Annual Tax Conference

No abstract provided.


The "Limitation On Artificial Losses" And Its Impact On Film And Real Estate Tax Shelters, Robert Feinschreiber Dec 1975

The "Limitation On Artificial Losses" And Its Impact On Film And Real Estate Tax Shelters, Robert Feinschreiber

William & Mary Annual Tax Conference

No abstract provided.


Flint Ridge Development Company V. Scenic Rivers Of Oklahoma, Lewis F. Powell Jr. Oct 1975

Flint Ridge Development Company V. Scenic Rivers Of Oklahoma, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.


Property Rights In Land: New Statutory Approaches, Fred P. Bosselman Jul 1975

Property Rights In Land: New Statutory Approaches, Fred P. Bosselman

All Faculty Scholarship

No abstract provided.


Some Observations On The American Law Institute's Model Land Development Code, Fred P. Bosselman, George M. Raymond, Richard A. Persico Jul 1975

Some Observations On The American Law Institute's Model Land Development Code, Fred P. Bosselman, George M. Raymond, Richard A. Persico

All Faculty Scholarship

No abstract provided.


0115: Jacob Stollings Will, 1817, Marshall University Special Collections Jan 1975

0115: Jacob Stollings Will, 1817, Marshall University Special Collections

Guides to Manuscript Collections

Copy of a Cabell County [West] Virginia will, 1817, dividing property along Crawley Creek; includes an inventory of the estate.


0157: Charles A. Gebhardt Papers, 1927-1935, Marshall University Special Collections Jan 1975

0157: Charles A. Gebhardt Papers, 1927-1935, Marshall University Special Collections

Guides to Manuscript Collections

Receipts, bills and notes on expenses for taxes and rental properties in Mason and Kanawha Counties, West Virginia.


Tidal Title And The Boundaries Of The Bay: The Case Of The Submerged "High Water" Mark, John A. Humbach Jan 1975

Tidal Title And The Boundaries Of The Bay: The Case Of The Submerged "High Water" Mark, John A. Humbach

Elisabeth Haub School of Law Faculty Publications

The unique character and special public importance of lands bordering the sea have been recognized since ancient times. In the nature of things, shore lands, together with the waters which cover them (permanently or periodically), have a number of valuable uses not shared generally with inland territories. Navigation, passage, fishery, and bathing are among the particular uses of the shore or adjacent sea for which the public has traditionally received greater or lesser legal protection. However, this list is neither exclusive nor closed. For example, the recent avalanche of accretions to our stock of ecological knowledge has heightened (if not …


Realty Shelter Partnerships In A Nutshell, Donald J. Weidner Jan 1975

Realty Shelter Partnerships In A Nutshell, Donald J. Weidner

Scholarly Publications

There continues to be heated discussion about tax reform in the area of real estate tax shelters. In the past few years, the Internal Revenue Service has taken what many feel to be substantively unsupportable moves against the use of real estate partnerships to deliver tax shelter to high bracket investors. The purpose of this Article is to explain the Service's actions against realty partnerships in the context of current manipulations of the partnership form.


The Court's Role In The Evolution Of Power Over Land, John W. Ragsdale Jr, Richard P. Sher Jan 1975

The Court's Role In The Evolution Of Power Over Land, John W. Ragsdale Jr, Richard P. Sher

Faculty Works

No abstract provided.


Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson Jan 1975

Transactions Subject To Gift Tax, Douglas A. Kahn, Earl M. Colson

Articles

The gift tax is imposed on the "transfer of property by gift." The term gift is not expressly defined either in the Code or in the Treasury Regulations. However, section 2512(b), dealing with the valuation of gifts, states that "where property is transferred for less than an adequate and full consideration in money or money's worth," the difference between the value of the property transferred and the consideration received constitutes a gift. Thus, for gift tax purposes, the determination of whether a gift was made does not turn so much on the intent of the transferor as it does on …


Modernizing Title Search Practices By Legislation, Barlow Burke Jan 1975

Modernizing Title Search Practices By Legislation, Barlow Burke

Articles in Law Reviews & Other Academic Journals

INTRODUCTION: Recently the Pennsylvania Bar Association has encouraged its committees on Real Property matters to consider a variety of legislative devices to enable lawyers to search real estate titles more efficiently. The problem of efficiency in title searches is not new nor is it peculiar to Pennsylvania. Perhaps it is true that the states in the union with a colonial past have longer chains of titles to search, but the present volume of conveyancing transactions burdens the record of deeds offices in almost all large urban areas. Land title record offices there are being buried under a deluge of paper.Inefficient …


Recent Real Property Decisions, Nicholas L. White Jan 1975

Recent Real Property Decisions, Nicholas L. White

Articles by Maurer Faculty

No abstract provided.


Redlining Practices, Racial Resegregation, And Urban Decay: Neighborhood Housing Services As Viable Alternative, Marcia Duncan, Edwin T. Hood, James L. Neet Jan 1975

Redlining Practices, Racial Resegregation, And Urban Decay: Neighborhood Housing Services As Viable Alternative, Marcia Duncan, Edwin T. Hood, James L. Neet

Faculty Works

No abstract provided.


Consistency With Adopted Land Use Plans As A Standard Of Judicial Review: The Case Against, A. Dan Tarlock Jan 1975

Consistency With Adopted Land Use Plans As A Standard Of Judicial Review: The Case Against, A. Dan Tarlock

Articles by Maurer Faculty

No abstract provided.