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Payments By A Cash Basis Federal Savings And Loan Association To The Fslic: Are They Deductible, Philip J. Erbacher
Payments By A Cash Basis Federal Savings And Loan Association To The Fslic: Are They Deductible, Philip J. Erbacher
Missouri Law Review
The author is an attorney in a Kansas City, Missouri law firm. His topic is the deductibility for federal income tax purposes of certain "premium" payments made by federally chartered savings and loan associations to the Federal Savings and Loan Insurance Corporation (FSLIC). Recently his firm was successful in establishing this point before a federal district court, and more recently the Court of Appeals for the Ninth Circuit, re- versing the Tax Court, reached a similar conclusion involving a savings and loan institution chartered under the laws of the state of California. In this article the author urges the correctness …
Aesthetic Zoning: Property Values And The Judicial Decision Process, Sheldon Elliot Steinbacht
Aesthetic Zoning: Property Values And The Judicial Decision Process, Sheldon Elliot Steinbacht
Missouri Law Review
The reluctance of courts, as well as certain segments of the public, to accept aesthetics as the sole basis for zoning stems from a reverence for the historic rights of private property. Put in the least favorable light, aesthetic zoning may be considered as the exercise of the police power to restrain an individual in the use of his private property so that the community may have the luxury of gazing upon pleasant surroundings. Many feel that the property owner should not be compelled to bear the financial burden of making the community beautiful but instead that the community itself …