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![handle is hein.barjournals/stloubj0043 and id is 1 raw text is: VOL. XLIII SUMMER 1996 NO. 1
In This Issue
ARTICLES
Deferring Taxable Gain in Real Estate Exchanges
By Thomas A. Boman ................................................................................. 4
A Practical Look at Characterizing a Portion of a Settlement Payment
as an Amount Received On Account of Personal Injuries or Sickness
By Christopher L. Craig and Raymond S. Kreienkamp ....................... 10
Sales Tax Goes High Tech
By Lori W . Jones ...................................................................................... 18
The Missouri Sales and Use Tax Resale Exclusion
By Carole Lewis Iles ................................................................................. 24
New Rules For Missouri Nonprofits:
The Missouri Nonprofit Corporation Act
By Steven B. Mitchell ............................................................................... 30
FEATURES
The President's Report
By Thom as M . Burke ................................................................................................ 3
On The Lighter Side
By John F. M edler, Jr ................................................................................................ 38
Recent Additions to the Bench
By Stephen J. O'Brien ............................................................................................. 40
Books in Brief
The Judge
Reviewed by Judge Arthur Litz ........................................................................... 43
Thomas C. Reynolds' Leap into Eternity
By M arshall D . H ier ................................................................................................ 44
TaxWise
By Richard M . W ise ............................................................................................... 47
Missouri Advance Sheet Quiz
By Edgar T. Farm er ................................................................................................ 50
Letter to the Editor ......................................................................................... 51
Board of Editors
Editor - John C. Rasp
Associate Editor - Linda D. Rice
Edgar T. Farmer
Marshall D. Hier
The Hon. Arthur Litz
John F. Medler, Jr.
Stephen J. O'Brien
Charles A. Weiss
Copyright @ 1996 by The Bar Association of
Metropolitan St. Louis
Board of Governors
President............................................... Thomas M. Burke
Presdent-Ee ............................. Tracy Hunsaler Gilroy
Vie-Presi .................................... Reuben A. Shelton
Secretaty .................................... Carol Chazen Friedman
Treasurer ........................................ DennisJ. Capriglione
PastPesident ................................ Kathleen S. Slcene
M1enbe s-at-Lar ............................................ JanAdams
....................................................................... Willam R Bay
............................................................ Deirdre C. Gallagher
...................................................................... Pat]ricia A H-t
.............................................................. 6,1111111 M. Hegelman
............................................................... Willlam K Hollend
........................................................................ Lorl W.Jorles
................................................................ Randall J. einker
........................................................... ard A. Sha lowlz
........................................................... Joseph E. Walsh, Jr.
ABa4 Delegatel ....................................... Michael P. Gunn
AB4 Delegate2 .............................. Richard B. Teitelman
Young Lay-e'DMsion .......................... Joan M. Swartz
Business Law ........................................ Phyllis Schauffier
Cminal Law ....................................... John F. Garvey, Jr.
Laborand &rpE ffnent Law ................. Da*l R. Begun
Patn Trademarkand
CqoWjW .......................................... Robet M. Evns Jr.
Probate and Trust Law ....................... Ann Carroll Wells
Sob and Smal/FrPa s ................... Lynn Ricci
S&kub bar Lawyeis ......................... R.Thomas Spedig
Taxadon ............................................... Vincent J. Garozzo
That ............................................................ Philip C. Denton
PresidentalLiaison ........................ Anthony J. Soukenik
AesibderiNLiaison ...................... Hon. Angela D. Turner
CLERerwentake ................................. Steven B. Gorin
Y/D Chair-Elect ........................................ Michael C. Todt
Produced By
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St. Louis Bar Journal (ISN 05813344, USPS 002055) pub-
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ST. LOUIS BAR JOURNAL/SUMMER 1996](ViewImageLocal?handle=hein.barjournals/stloubj0043&div=1&collection=&method=preview&ext=.png&size=3)