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Kurt J. Fischer on Muck Rack

Kurt J. Fischer

As seen in: JD Supra, Lexology
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Articles by Kurt J. Fischer

4 Beispiele, wie Gemeinden gemeinsam stärker werden

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By Kurt J. Fischer
| derpragmaticus.com
Auch wenn große Würfe zur Vereinfachung der Verwaltung fehlen: Einige Gemeinden zeigen sich engagiert bis erfinderisch, um sich für die Zukunft zu rüsten. Vier bemerkenswerte Initiativen vor. Gemeinsam planen. In der Region Vorderland-Feldkirch wird Raumplanung über Gemeindegrenzen hinweg organisiert. Von Kindergärten bis Bauhöfe, von Altenheimen bis Müllabfuhr. Die Aufgaben der Gemeinden sind vielfältig, ihre Erfüllung wird von den Bürgern mit Argusaugen überwacht.
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Maryland Tax Updates - January 2024 | JD Supra

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By Walter R. Calvert, Kurt J. Fischer
| JD Supra
Tax Court Modifies Rushmore Method for Hotel Valuation. The Maryland Tax Court recently modified the traditional Rushmore income approach used to determine the fair market value (FMV) of the real estate component of a hotel. The Court modified the approach to allow the removal from net operating income (NOI) of income attributable to (1) start-up costs and (2) a return “on” and “of” furniture, fixtures, and equipment (FF&E).
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Maryland Tax Updates - January 2024

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By Walter R. Calvert, Kurt J. Fischer
| Lexology Verified
Tax Court Modifies Rushmore Method for Hotel Valuation. The Maryland Tax Court recently modified the traditional Rushmore income approach used to determine the fair market value (FMV) of the real estate component of a hotel. The Court modified the approach to allow the removal from net operating income (NOI) of income attributable to (1) start-up costs and (2) a return “on” and “of” furniture, fixtures, and equipment (FF&E).
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