Carpenter v. Commissioner (Carpenter II)

US Tax Court, 2013 T.C. Memo 172, July 25, 2013: Reconsideration denied, Kaufman III not applicable. Judicial extinguishment mandatory for conservation easements.

In Carpenter v. Commissioner, 2012 T.C. Memo 1 (Carpenter I), the Tax Court held that a Colorado conservation easement extinguishable by mutual consent of the parties does not guarantee protection in perpetuity under state [...]

Roman Catholic Bishop of Springfield v. City of Springfield (Bishop of Springfield II)

United States Court of Appeals, 1st Circuit, No. 11-1117, July 22, 2013: Church’s constitutional and RLUIPA claims against historic district designation not ripe or rejected.

The Roman Catholic Bishop of Springfield (RCB) closed the Our Lady of Hope (“Church”), built in 1925. The City of Springfield passed an ordinance (the “Ordinance”) declaring the Church property a historic [...]

Pesky v. US (Pesky III)

Dist. Court, D. Idaho, No. CIV. 1:10-186 WBS, July 8, 2013: Conservation easement deduction fraud penalty dismissed, other issues go to trial.

This decision is on motions for summary judgment (to decide the issues in question without proceeding to a trial about them) in the dispute between the IRS and the Peskys about whether, in light of [...]

Historic Boardwalk Cert Denied

U.S. Supreme Court, No. 12-901, 5/28/13: Supreme Court lets Historic Boardwalk Third Circuit decision stands.

The U.S. Supreme Court denied certiorari to Historic Boardwalk Hall LLC, letting stand the Third Circuit Court of Appeals decision in Historic Boardwalk Hall, LLC v. Commissioner of Internal Revenue, US Third Circuit Court of Appeals, No. 11-1832, decided August 27, 2012. [...]

Koontz v. St. Johns River Water Management District

U.S. Supreme Court,No. 11-1447, June 25, 2013: Denial of land use permit for refusal of mitigation may be taking.

The following excerpts marked “Headnotes” are from the syllabus or headnotes prepared by the SCOTUS Reporter of Decisions, which are not part of the opinion of the Court. The excerpts marked “Majority Opinion” are from the Court’s opinion [...]

LONG GREEN VALLEY ASS’N v. BELLEVALE FARMS (Long Green Valley II)

Court of Appeals of Maryland,No. 65, September Term, 2012, June 24, 2013: Maryland agricultural preservation easement not a charitable trust.

This case is the appeal of the decision in Long Green Valley Ass’n v. Bellevale Farms, Inc., 205 Md. App. 636, 683, 46 A.3d 473, 501 (2012) (Long Green Valley I). It holds that in Maryland, the [...]

GRAEV v. COMMISSIONER

U.S. Tax Court, 140 T.C. 17, June 24, 2013: Side letter promising termination of conservation easement disqualifies tax deduction.

 Before petitioner Graev donated a historic preservation easement and a cash stewardship contribution to National Architectural Trust (NAT) he requested and received from NAT a letter promising that if the IRS disallowed Graev’s charitable contribution deductions [...]