Montgomery Preservation, Inc. v Montgomery County Planning Board of Maryland-National Capital Park and Planning Commission

Court of Appeals of Maryland, No. 36, September Term, 2011, Jan. 24, 2012: Holds that a county Planning Board’s recommendation to the county Council against including a certain building in the county’s Master Plan for Historic Preservation did not become a “final appealable administrative agency decision” suitable for judicial review on a mandamus action when the [...]

Carpenter v. Commissioner of Internal Revenue (Carpenter I)

US Tax Court, T.C. Memo. 2012-1, January 3, 2012: Colorado conservation easement extinguishable by mutual consent of the parties does not guarantee protection in perpetuity under state law as required by Internal Revenue Code.

Petitioners (Carpenter) sought a federal qualified conservation contribution tax deduction for a conservation easement granted to a charitable nonprofit that the IRS agreed [...]