Appellate Court of Connecticut, Ac 35713, August 12, 2014: Attorney’s fees awarded to historic commission.
Sciame was ordered by the local Historic District Commission (Commission) to remove certain renovations on a property in a historic district. When he failed to comply, the commission sued. After a trial on the issues found for the commission, and trial and [...]
U.S. Tax Court, T.C. Memo. 2014-161, August 11, 2014: Recording of NY easement determines date of compliance with tax regs. Substantial compliance with appraisal date requirement adequate.
Marco Zarlengo (“Zarlengo”) and his ex-wife Merilyn Sandin-Zarlengo (“Sandin-Zarlengo) signed a “facade conservation easement” (historic preservation easement) in 2004, and it was recorded in 2005. They each claimed a qualified [...]
U.S. Tax Court, 2014 TC Memo 159, August 6, 2014: Court makes its own valuation of conservation easement contribution.
At issue was the valuation of a conservation easement for the purposes of a federal income tax deduction for a “qualified conservation contribution.” Both the taxpayer/petitioner and the IRS (respondent) introduced expert testimony and questioned the credibility of [...]
U.S. District Court, D. Wyoming, No. 1:13-CV-00118-SWS, July 25, 2014: No negligent misrepresentation in Amelia Earhart search fundraising.
This decision is of some relevance as a discussion of the claim of Mellon, the plaintiff/donor, that The International Group for Historic Aircraft Recovery (“TIGHAR”), the defendant, engaged in negligent misrepresentation in fundraising. The court found that TIGHAR did [...]