Alfred Bettman (1873 – 1945) was one of the key founders of modern urban planning. Zoning, as it is known today, can be attributed to his successful arguments before the U.S. Supreme Court, which resulted in the 1926 decision in favor of the Village of Euclid, Ohio versus Ambler Realty Company. The concept of the "Comprehensive Plan," as used in most cities across the U.S., was in no small part due to the work of Bettman and Ladislas Segoe on the "Cincinnati Plan." (See City Plan for Cincinnati) Bettman also created the "Capital Improvements Budget."