U.S. Tax Court, T.C. Memo 2014-52, March 31, 2014: Façade Easement had zero value; penalties imposed.
The issues in this case about the federal tax deduction for a “qualified conservation contribution” (a historic preservation façade easement) were principally the valuation of the façade easement and what, if any, penalties the taxpayer should pay for misstating the value [...]
Iowa Court of Appeals, Nos. 3-1154/13-0328, March 26, 2014: Certiorari exclusive remedy for project permit approval in historic district.
A permit (COA) is required for certain exterior construction in the historic districts of the unincorporated villages known as Amana Colonies. The permit decision is made by the Amana Colonies Land Use District Board of Trustees (Board). The [...]
Mass. Appeals Court, No. 13-P-145, February 28, 2014: No municipal duty to enforce preservation easement; no standing for mandamus declaratory judgment.
Van Liew brought a mandamus action against the Selectmen of Chelmsford, MA, to require them to enforce a preservation easement. (In Massachusetts, Preservation easements and conservation easements are governed by the same statute, M.G.L. chapter 184, [...]
U.S. Tax Court, T.C. Memo. 2013-266, November 19, 2013: No historic preservation easement deduction when donor doesn’t have right to restrict entire exterior.
A historic preservation easement was donated by a partnership (the “Partnership”) on the façade of a building divided for ownership purposes into two segments: an “Office Property”, which consists of the first 14 floors [...]
US Tax Court, T.C. Memo. 2013-254, November 12, 2013: Preservation easement deductible despite similar restrictions in local New York City historic preservation law.
The court held that this façade easement for a “certified historic structure” qualifies for a tax deduction despite some overlap with New York City’s Landmarks Law. The decision offers reasons that the circumstances in [...]
Appellate Court of Illinois, First District, No. 06 CH 19422, unpublished, September 26, 2013: Words ‘historic’, ‘significant’, ‘value’ not vague in landmarks ordinance.
The plaintiffs challenged the landmarks ordinance under which the city designated as historic landmarks the neighborhoods in which the plaintiffs own property. They asserted that the ordinance was invalid and unconstitutional because it uses [...]
Supreme Court of Minnesota, No. A11-1705, September 25, 2013: Action on certificate of appropriateness to alter historic landmark is “relating to zoning” under Minnesota law.
Under Minnesota law (Minn. Stat. § 15.99, subd. 2(a) (2012)) a city has only 60 days to “approve or deny” an application for a “written request relating to zoning” or the request [...]
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 [...]
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 [...]
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 [...]
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 [...]
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. [...]
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 [...]
Appellate Division of the Supreme Court of New York, Second Department, 2013 NY Slip Op 03982, June 5, 2013: A NY property seller’s covenants against prior acts may require disclosure of a conservation easement.
In or about 2002, the Netzer defendants granted what the court called “a conservation easement” (it was a historic preservation façade [...]
FL Dist. Court of Appeals, 5th Dist., No. 5D12-2563, March 15, 2013: Compensation for Florida city’s denial of demolition is based on date of denial, not date of ordinance.
Between 1998 and 2006, the Wendlers bought real property located in a National Register of Historic Places District in St. Augustine, Florida. At the time of their purchases, [...]
District Court, E.D. Virginia, No. 4:12cv111, November 21, 2012: Complaint of plaintiff in ADA historic property claim need not show remedy is readily achievable.
The historic preservation issue in this case is whether, at time of filing a claim in court under the Americans with Disabilities Act (“ADA”) for removal of architectural barriers at a historically significant [...]
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 [...]
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 [...]
U.S. Dist. Court, D. New Hampshire, Civil No. 11-cv-436-PB, August 31, 2012: Efforts by owner to look into conflict between ADA compliance and property’s historic significance are relevant to owner’s invocation of ADA’s historic significance exception.
This case concerns the allowable scope of discovery by the plaintiffs in a claim under Title III of the Americans with [...]
US Third Circuit Court of Appeals, No. 11-1832, August 27, 2012: Structure of transaction to transfer historic rehabilitation tax credits from a tax exempt entity to taxable entity resulted in taxable entity not being a true partner, therefore not eligible to claim credits.
The Internal Revenue Code allows a tax credit of 20% of the “qualified rehabilitation [...]