Toussie v. Town Board of East Hampton

US District Court, E.D. New York, No. 08 CV 1922 (DRH)(WDW), June 18, 2012 (Order): Throws out complaint of denial of equal protection based on malice for Town’s requirement of a conservation easement in subdivision.

The developer of the Manor Lane subdivision (Toussie) alleged that the Town of East Hampton’s subdivision approval condition requiring Toussie to grant [...]

Wall v. Commissioner of Internal Revenue

US Tax Court, Memo 2012-169, June 18, 2012: Historic preservation easement not qualified for tax deduction because mortgagees have prior to claim to sale and insurance proceeds after extinguishment.

The taxpayer granted a historic preservation easement (façade easement) on his Illinois home and claimed a tax deduction for a “qualified conservation contribution”. The IRS denied the deduction [...]

Rothman v. Commissioner of Internal Revenue

US Tax Court, T.C. Memo. 2012-163, June 11, 2012:  Denies deduction for façade easement because appraisal fails to meet Treasury Reg. requirements.

The Tax Court sided with the IRS in denying a “qualified conservation contribution” tax deduction for a façade easement because, in the Court’s view, the appraisal failed to meet many requirements of Treasury Regulations for [...]

Scheidelman v. Commissioner (Scheidelman II)

US Court of Appeals 2nd Circuit, Nos. 10-3587-ag(L), 10-5316-ag(XAP), June 15, 2012: Mandatory cash contribution with qualified historic preservation easement or conservation easement is deductible; appraisal that states method and basis of valuation is “qualified” even if unpersuasive.

In the case of Scheidelman and Perry v. Commissioner, the Tax Court (T.C. Memo, no. 15171-08, decided, July 14, [...]

Mesa County Land Conservancy, Inc. v. Allen

Colorado Court of Appeals, Division VII, No. 11CA1416, June 7, 2012: Encumbrance of water rights in a conservation easement is valid in Colorado; enjoins severance of water rights from conserved land.

The United States granted a conservation easement in 1990 to Mesa County Land Conservancy, Inc. (Mesa), a land trust. The conservation easement provided that water rights [...]

Kinnison v. City of San Antonio

US Court of Appeals, 5th Circuit, No. 11-50333, May 31, 2012: Time gap between historic building demolition order and demolition raises question of fact requiring trial, not summary judgment, on 4th amendment claim of unreasonable seizures and 14th Amendment procedural due process claim.

In 2008 the City of San Antonio demolished a building of some historic value. [...]