Scenic and conservation easements: the continuing saga

Article Abstract:

Recent cases suggest that the struggle over the deductibility of scenic and conservation easements will go on. These easements involve the donation of aesthetically valuable land but with retention of some rights to development. In McLennan v United States in 1991, the Claims Court confirmed that such easements are deductible. However, the IRS will probably continue to contest such deductions when it believes that financial gain was the paramount reason for the donation. Schapiro v Commissioner shows that the valuation of such deductions will also remain controversial between taxpayers and the IRS.

Cases, Easements, Real estate, Real property, Charitable contributions, Charitable donations

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How the soul is sold

Article Abstract:

Thomas Moore's bestselling book, 'Care of the Soul,' was based on James Hillman's psychoanalytic theories. Hillman has written several books but has never had a bestseller. Moore's success is due to his ability to make Hillman's difficult theories more understandable with practical examples.

Behavior, Psychoanalysts, Moore, Thomas (Irish poet), Hillman, James

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Standing by their men

Article Abstract:

Some wives elect to support their husbands, even when the husbands have been accused of being unfaithful or being involved in a scandal. The reasons for this include denial, guilt, financial reasons or a desire for attention.

Psychological aspects, Husband and wife, Husband-wife relations

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