2defense
13albion
2falsewitness
9albion
1lauber
Tad Friend 360x1000
Maurice B Foley 360x1000
Anthony McCann1 360x1000
11632
Gilgamesh 360x1000
2trap
Margaret Fuller4 360x1000
1madoff
Susie King Taylor 360x1000
lifeinmiddlemarch2
7albion
Margaret Fuller2 360x1000
Thomas Piketty3 360x1000
Office of Chief Counsel 360x1000
2jesusandjohnwayne
1falsewitness
George M Cohan and Lerarned Hand 360x1000
2albion
Lafayette and Jefferson 360x1000
1albion
6albion
3confidencegames
LillianFaderman
Margaret Fuller3 360x1000
Richard Posner 360x1000
AlexRosenberg
Brendan Beehan 360x1000
George F Wil...360x1000
lifeinmiddlemarch1
1defense
3albion
storyparadox2
14albion
10abion
Margaret Fuller1 360x1000
Samuel Johnson 360x1000
Susie King Taylor2 360x1000
2theleastofus
3theleastofus
1transcendentalist
1empireofpain
Margaret Fuller 2 360x1000
Margaret Fuller5 360x1000
1lookingforthegoodwar
4albion
4confidencegames
Margaret Fuller 360x1000
Stormy Daniels 360x1000
Ruth Bader Ginsburg 360x1000
1jesusandjohnwayne
1lafayette
1paradide
2gucci
5albion
Learned Hand 360x1000
2confidencegames
Spottswood William Robinson 360x1000
299
Betty Friedan 360x1000
2paradise
5confidencegames
6confidencegames
Thomas Piketty1 360x1000
12albion
Anthony McCann2 360x1000
3defense
1confidencegames
3paradise
Storyparadox1
Adam Gopnik 360x1000
Mary Ann Evans 360x1000
storyparadox3
199
James Gould Cozzens 360x1000
499
11albion
Mark V Holmes 360x1000
Maria Popova 360x1000
1trap
Edmund Burke 360x1000
8albion'
2lookingforthegoodwar
2lafayette
Thomas Piketty2 360x1000
1gucci
7confidencegames
1theleasofus
2transadentilist
399
Does Sixth Circuit ABC Decision Give Tenants Incentive To Buy?

Does Sixth Circuit ABC Decision Give Tenants Incentive To Buy?

Many older leases were written during periods of much higher interest rates.  It would seem that there might be an opportunity here for owners of location-dependent businesses to pay something of a premium over fair market value, based on comparables, while coming out ahead on replacement cost with an immediate tax deduction sweetening the deal.

read more

Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.