Kreutzer v Illinois Commerce Commission

Appellate Court of Illinois, Second District No. 2-09-0007 September 16, 2010: In this transmission line case, the Court held that the owners of a “centennial farm” on the proposed line’s location could not appeal the state’s refusal to take note of the historic landmark designation of their house because petitioners, in their application to the state [...]

Evans v Commissioner of Internal Revenue

United States Tax Court, No. 8309-08, September 22, 2010: The TC upheld the IRS’ complete denial of a deduction for a historic façade easement but denied the IRS’ accuracy-related penalty.

The taxpayer offered appraisals by two different appraisers but the preparers of only one of the appraisals testified as witnesses. The TC thoroughly discredited the appraisal prepared [...]

Baltimore Street Parking Company v. Mayor & City Council of Baltimore

Maryland Court of Special Appeals, #279 & 667, Sept. 15, 2010: Rejects appeal of the City historical commission’s demolition-delay designation of the Pennsylvania Railroad Building, affirming that hearing notice and process were adequate and finding the designation decision as consistent with the enabling act and master plan. Also affirms that judicial review is available generally from [...]

Lord V. Commissioner of Internal Revenue

US Tax Court, T.C. Memo. 2010-196, Sept. 8, 2010: An appraisal submitted in support of a claimed deduction for contribution of a conservation easement was not a qualified appraisal because it didn’t include the easement contribution date, the date the appraisal was performed, or the appraised fair market value of the easement contribution on the contribution [...]

Sunny Isles Beach v Temple B’Nai Zion

Court Of Appeal of Florida, Third District, 3D10-1137, Sept. 8, 2010: Allows a city’s designation of a property as a historic site to stay in place while the owner litigated the designation, thereby reversing a trial court’s order enjoining the designation. “The [trial court's] Order does not show that immediate and irreparable injury will result if [...]

Dos Picos Land Limited Partnership v Pima County

Court Of Appeals of Arizona, Division Two, 2 CA-CV 2009-0186, Aug. 31, 2010: Attorney fees may not be awarded to a private landowner who prevails in a regulatory taking case pursuant to A.R.S. § 11-972(B). The court analyzed the statute and concluded that attorney fees may be awarded only in a physical taking matter and reviewed [...]

The Application of B.Y. Development

Supreme Court of South Dakota, # 25407, July 7, 2010: Holds the phrase “any historic property” under a state historic preservation enabling act, SDCL 1-19B-62, does not include historic districts, but that City of Deadwood’s determination whether a project would “encroach upon, damage, or destroy” historic properties may be based on the local ordinances in addition [...]

Final Revised ADA Regulations Signed

On July 23, 2010, US Attorney General Eric Holder signed final regulations revising the Americans With Disabilities Act (ADA) regulations (28 C.F.R. Parts 35 and 36) which affect alterations to “places of recreation,” museums and all other places of public accommodation. In general, these final rules take effect 6 months after they are published in the [...]