Mass. Appeals Court, No. 10-P-1665, October 14, 2011: Holds the enforceability beyond 30 years of land use restrictions set by a government agency, such as incident to the grant of a zoning special permit, is not limited by state statute that limits enforceability of restrictions on their face unlimited as to time.
The Massachusetts statute, M. G.L. [...]
U.S. Tax Court, T.C. Memo. 2011-238, October 3, 2011: Denies a contribution deduction for a facade easement based on appraisal defects. Holds: appraisal was not qualified because it did not properly apply the comparable sales method to the “after” value; appraisal adequately stated the method and specific basis for the valuation even if wrong; appraisal summary [...]
U.S. Court of Appeals, Fifth Circuit, No. 10-30918, September 26, 2011: Denies standing of neighborhood group to challenge National Historic Preservation Act section 106 review of related action in another neighborhood.
Friends of St. Frances Xavier Cabrini Church (Friends) a nonprofit unincorporated association dedicated to protecting a Roman Catholic church located in the Gentilly neighborhood of New [...]