Build On This!

By George Weinstein, Esq., Buckingham, Doolittle & Burroughs, LLP

Taxpayers may now exclude up to $2 million of qualified mortgage debt forgiveness on their principal residence without being subject to federal income tax. The Mortgage Relief Act applies to acquisition indebtedness discharged in the years 2007, 2008, and 2009.

By James Simon, Esq., Buckingham, Doolittle & Burroughs, LLP

In White Castle System, Inc., et al. v. West Chester Township Zoning Commission (June 9, 2008), 12th Dist. No. CA2007-07-157, 2008-Ohio-2738, the Twelfth District Court of Appeals examined an appeal of a decision by the West Chester Township Zoning Commission that dictated the traffic patterns and location of the drive-thru window in a proposed restaurant. The Appellant, White Castle, argued that the location and layout of the drive-thru was not subject to the Final Development Plan requirements under “C-PUD” zoning. The Twelfth District upheld the trial court’s findings that “a condition delineating the location of the drive-thru in order to enhance safety and aesthetics falls within the criteria to be considered and the discretion of the Zoning Commission. * * * the proposed plan advances the public health safety, welfare and morals.” Thus, the Zoning Commission was determined to be within their statutory powers to regulate the aesthetics of the building.