Comments for Preservation Law Digest

Comment on Miller v. City of Annapolis Historic Preservation Commission by MD Appeals Court Upholds Decision of Historic District Commission that Reconstruction to Match Original Porch was a Rehabilitation and not a New Construction « LAW OF THE LAND

Fri, 23 Sep 2011 05:04:42 +0000

[...] also, the Preservation Law Digest at: http://preservationlawdigest.com/2011/09/12/miller-v-city-of-annapolis-historic-preservation-commiss... Share this:StumbleUponDiggRedditTwitterFacebookEmailPrintLike this:LikeBe the first to like this [...]

Comment on 1982 East, LLC v Commissioner of Internal Revenue (aka Asser v Commissioner) by Court Upholds Flexibility in Conservation Easements | Preservation Law Digest

Mon, 27 Jun 2011 00:41:47 +0000

[...] forbids something that is already forbidden by state or local law is not really of any value. See 1982 East, LLC v Commissioner of Internal Revenue (aka Asser v Commissioner), US Tax Court, T.C. [...]

Comment on TEMPEL v COMMISSIONER OF INTERNAL REVENUE by Colorado Easement Tax Credit is Capital Asset | Preservation Law Digest

Colorado Easement Tax Credit is Capital Asset | Preservation Law Digest — Fri, 03 Jun 2011 16:14:12 +0000

[...] OF INTERNAL REVENUE US Tax Court, T.C. Memo. 2011-109, May 23, 2011: Follows the holding in Tempel v. Commissioner (US Tax Court, 136 T.C. No. 15, April 5, 2011), that Colorado State conservation easement tax credits are capital assets that qualify for capital [...]

Comment on Kaufman v. Commissioner of Internal Revenue Reconsideration by No Easement Tax Deduction in Protected Historic District | Preservation Law Digest

Tue, 19 Apr 2011 14:44:36 +0000

[...] all casualty insurance proceeds and all proceeds of condemnation. The Court, citing Kaufman I and Kaufman II, found this reservation of priority means the donation fails to meet the perpetuity requirement of [...]

Comment on Academy of Our Lady of Peace v San Diego by Christopher Salem

Christopher Salem — Fri, 29 Oct 2010 07:22:18 +0000

I was raised as a Catholic man and I am ashamed that OLP has tried to monopolize the neighborhood and would even THINK of tearing down those beautiful homes…….shame, shame on them. The surrounding neighborhood is so blighted, take pride in your little corner that is preserved and beautiful! We need to preserve our past, not tear it down and build monstrosities that do not tie in to the landscape!