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-tjsr?v / CONDOMINIUMS by Andrew Ries Andrew C. Ries, manager in the tax department of our St. Louis office, is a member of the American Institute of CPAs, Missouri Society of CPAs, and the Missouri Bar Association. He is a member of the Legislative Committee of the Missouri Society; chairman of the Legislative Committee, St. Louis Chapter; and member, Mid-America Tax Conference Committee, St. Louis Chapter. In the past he has served as a member of Council and chairman of Federal Taxation Committee of the Missouri Society and as chairman, Federal Taxation Committee and Legislative Committee, St. Louis Chapter. Mr. Ries received a BA in 1950 and a LLB in 1952 from St. Louis University. He was one of five students of a graduating class of 1500 who received an Outstanding Senior Award. In 1958, after six-years' employment with a local CPA firm, Mr. Ries joined TRB&S. A real estate concept as old as Rome is the newest vogue in residential investment for thousands of American home owners, apartment dwellers and builders. Differing in many respects from the co-op, the condominium offers unusual features including certain tax advantages equal to those for a single residence owner. The word "condominium" has a Latin derivation reflecting its birth in Roman times. It means control together or joint ownership. It begins with the traditional idea in the United States of vertical ownership applied to the parts of a condominium common to all tenant owners: lobbies, elevators, stairways, sidewalks, swimming pools. Then, it adds the idea of horizontal ownership which deals with the apartment units themselves. Historically, the condominium form of ownership originated in Roman times and has been used for centuries 18 THE QUARTERLY
Object Description
Title |
Condominiums |
Author |
Ries, Andrew C. |
Subject |
Condominiums |
Personal Name |
Ries, Andrew C. |
Portrait |
Ries, Andrew C. |
Office/Department |
Touche, Ross, Bailey & Smart. St. Louis Office |
Citation |
Quarterly, Vol. 11, no. 3 (1965, September), p. 18-19, 45-46 |
Date-Issued | 1965 |
Source | Originally published by: Touche, Ross, Bailey & Smart |
Rights | Copyright and permission to republish held by: Deloitte |
Type | Text |
Format | PDF image with OCR under text, scanned at 400dpi |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi. Digital Accounting Collection |
Date-Digitally Created | 2009 |
Language | eng |
Identifier | Quarterly_1965_September-p18-19,45-46 |