Whitehouse Hotel Ltd. Partnership v. Commissioner (Whitehouse III)

US Tax Court, 139 T.C. No. 13, October 23, 2012: On remand from Appeals Court, historic preservation deduction reduced, penalty imposed.

The US Tax Court took another look at the objections of the Whitehouse Limited Partnership (Petitioner) to the IRS’ reduction of Whitehouse’s claimed charitable deduction for donation of a historic preservation easement, and the imposition of [...]

Norton v. Perry

KY Court of Appeals, Nos. 2009-CA-002343-MR, 2009-CA-002394-MR, October 12, 2012: Nominating process for National Register fundamentally flawed and subject to review in state court.

This appeal turns on state court jurisdiction and process. The appeal arose in response to the process of nominating a property to the National Register of Historic Places, specifically the way the state [...]

Sierra Club v. Salazar

US Dist. Court, Dist. of Columbia, No. 10-1513(RBW), October 2, 2012: Advocacy nonprofits denied standing to challenge delisting of district from National Register.

The Sierra Club, Ohio Valley Environmental Coalition, Friends of Blair Mountain, Inc., West Virginia Labor History Association, National Trust for Historic Preservation in the United States, and West Virginia Highlands Conservancy (“Plaintiffs”) sought to [...]

RP GOLF v. COMMISSIONER

U.S. Tax Court, T.C. Memo. 2012-282, October 3, 2012: Conservation easement served as sufficient substantiation of no consideration, but disputed facts precluded summary judgment whether easement protected natural habitat.

The IRS denied a deduction claimed by RP Golf, as tax partner for an LLC that owns a golf course, for a “qualified conservation contribution” of a conservation [...]

T-MOBILE NORTHEAST LLC v. THE TOWN OF ISLIP

US Dist. Court, ED New York, No. 10-CV-692, September 21, 2012: NY Town denial of cell tower siting permit on aesthetic grounds upheld.

The Defendant Town of Islip, through its Planning Board (“the Board”) denied a request by plaintiff T-Mobile Northeast LLC (“T-Mobile”) for a special use permit to construct a 120-foot monopole cell tower within a [...]