Friedberg v. Commissioner (Friedberg II)

U.S. Tax Court, T.C. Memo. 2013-224, September 23, 2013: Appraisal deemed “qualified” on reconsideration, based on Scheidelman II decision.

 This case is a reconsideration of the Tax Court’s decision in Friedberg v. Commissioner, T.C. Memo. 2011- 238 (Friedberg I) in light of the US 2nd Circuit Court of Appeals decision in Scheidelman v. Commissioner, 682 [...]

Stockport Mountain Corporation LLC v. Norcross Wildlife Foundation, Inc.

US District Court, M.D. Pennsylvania, No. 3:11cv514, August 27, 2013: Conservation easement’s prohibition of industrial or commercial activity unambiguously bans fracking.

At issue was whether the wording of a conservation easement was ambiguous regarding prohibition of surface activity by plaintiff Stockport Mountain (Stockport) for natural gas hydraulic fracturing (fracking). Defendant Norcross Wildlife Foundation, Inc. (Norcross) brought a [...]

Temple B’nai Zion, Inc. v. Sunny Isles Beach

US Court of Appeals, 11th Circuit, No. 12-12984, August 29, 2013: 11th Circuit agrees with 1st on landmark designation RIULPA ripeness test.

An Orthodox Jewish congregation (Temple) challenged the City’s designation of the congregation’s synagogue as a historic landmark. The designation would limit the Temple’s plans to alter its building to make it better conform with Orthodox [...]

Friends of Bethany Place, Inc. v. Topeka

Kansas Supreme Court, No. 100,997, August 23, 2013: Under Kansas Historic Preservation Act governing body decides whether (1) there are no feasible and prudent alternatives to the project and (2) the project program includes all possible planning to minimize harm to the historic property.

“The Topeka City Council granted Grace Episcopal Cathedral and The Episcopal Diocese of [...]

Kelley v. Cambridge Historical Commission

Massachusetts Appeals Court, No. 12-P-1309, Aug. 21, 2013: No standing to enforce perpetual restriction or challenge historical certificate of appropriateness.

Four individuals living in the vicinity of St. James Episcopal parish church (but not abutters), challenged actions by the Massachusetts Historical Commission (MHC) and the Cambridge Historical Commission (CHC) in connection with a commercial development on church [...]

Mitchell v. Commissioner (Mitchell II)

US Tax Court, T.C. Memo. 2013-204, August 29, 2013: Kaufman III is about post-extinguishment proceeds, not subordination. Reconsideration of Mitchell I denied.

In Mitchell v. Commissioner, 138 T.C. 324 (2012) (Mitchell I) Mitchell granted a conservation easement to the Montezuma Land Conservancy (Conservancy) but it was not until two years after the grant was donated and recorded [...]