Davis v. Ciborowski Family Trust

U.S. Dist. Court, D. New Hampshire, Civil No. 11-cv-436-PB, August 31, 2012: Efforts by owner to look into conflict between ADA compliance and property’s historic significance are relevant to owner’s invocation of ADA’s historic significance exception.

This case concerns the allowable scope of discovery by the plaintiffs in a claim under Title III of the Americans with [...]

Historic Boardwalk Hall, LLC v. Commissioner of Internal Revenue

US Third Circuit Court of Appeals, No. 11-1832, August 27, 2012: Structure of transaction to transfer historic rehabilitation tax credits from a tax exempt entity to taxable entity resulted in taxable entity not being a true partner, therefore not eligible to claim credits.

The Internal Revenue Code allows a tax credit of 20% of the “qualified rehabilitation [...]