Whitehouse Hotel Limited Partnership V. Commissioner (Whitehouse IV)

US Court of Appeals, 5th Circuit, No. 13-60131, June 11, 2014: Reliance on qualified appraisal and accountant advice can be good faith basis to avoid tax penalty, but tax court’s valuation decision upheld.

This decision is the fourth in this historic preservation façade easement tax case. The case began when Whitehouse made a charitable contribution of a [...]

Dhillon V. Oak Alley Foundation, LLC

U.S. District Court, E.D. Louisiana,Civil Action No. 11-3064, November 19, 2012: No willful or malicious failure to warn of danger; tort claim dismissed under Louisiana Recreational Use Immunity Statutes.

Plaintiff Darla Dhillon suffered personal injuries when she visited Oak Alley Plantation, a national historic landmark, operated by Defendant Oak Alley Foundation (“Oak Alley”), a tax exempt nonprofit [...]

Whitehouse Hotel Ltd. Partnership v. Commissioner (Whitehouse III)

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 [...]

FRIENDS OF ST. FRANCES XAVIER CABRINI CHURCH v FEMA

U.S. Court of Appeals, Fifth Circuit, No. 10-30918, September 26, 2011: Denies standing of neighborhood group to challenge National Historic Preservation Act section 106 review of related action in another neighborhood.

Friends of St. Frances Xavier Cabrini Church (Friends) a nonprofit unincorporated association dedicated to protecting a Roman Catholic church located in the Gentilly neighborhood of New [...]

4140 Canal Street, LLC v City of New Orleans

Court of Appeals of Louisiana, 4th Circuit, No. 2010-CA-1038, Dec. 30, 2010: Affirms the denial of an injunction to block the designation of a building as an historic landmark, even though the building was not in any historic district.

The Court of Appeals agreed with the trial court that there was no showing that in the absence [...]

USDA: $175M in Funding for Wetlands Reserve Program

USDA announced May 14, 2010, that $175 million in funding is available for the Natural Resources Conservation Service’s Wetlands Reserve Program. USDA says that funding will add 75,000 additional acres to the approximately 2.2 million acres currently enrolled in the program. The funding will go to wetland conservation projects in Alabama, Arkansas, California, Florida, Georgia, Indiana, [...]

National Trust for Historic Preservation v US Dept. of Veterans Affairs et al

United States District Court Eastern District of Louisiana
No. 09-5460, Filed 03/31/10

The National Trust for Historic Preservation’s motion for summary judgment was denied in a challenge under the National Environmental Policy Act (“NEPA”) to a Programmatic Environmental Assessment (“PEA”) and subsequent Findings of No Significant Impact (“FONSIs”) issued by FEMA and the VA regarding the selection of the Mid-City site “70-plus acres adjacent to downtown”* for building medical facilities to replace Charity Hospital and the Veterans Affairs Medical Center. The District Court held (1) NTHP’s claims against FEMA are ripe for review (“if Plaintiff is required to wait to bring its claims, further action on the medical facilities projects will occur without Plaintiff having its day in Court”), (2) NTHP has standing on behalf of a member who lives in New Orleans but not on behalf of the organization itself (“since it has not alleged a sufficient injury in fact by virtue of the project harming its general interest in historic preservation”), (3) NTHP’s suit is not barred by laches, and (4) in favor of the defendants and against NTHP as to all four of the substantive arguments raised by NTHP regarding whether the PEA and FONSIs were lawful under NEPA. Continue reading National Trust for Historic Preservation v US Dept. of Veterans Affairs et al

Apasra Properties, LLC and O'Reilly Properties, LLC v. City Of New Orleans And Vieux Carre Commission

Appellants sought to enjoin the administrative proceedings brought against them by the City of New Orleans and the Vieux Carre Commission (“VCC”) for alleged violations of City historic district ordinances protecting the Vieux Carre District, contending that the City’s ordinances creating the body that adjudicates the alleged violations are unconstitutional and the enforcement of city code [...]

Vieux Carre Property Owners v. Hotel Royal

Vieux Carre Property Owners, Residents and Associates, Inc. and French Quarter Citizens For The Preservation Of Residential Quality, Inc. v. Hotel Royal, L.L.C.

NO. 2009-CA-0641
Court Of Appeal of Louisiana, Fourth Circuit
February 3, 2010

The Court of Appeals affirmed a trial court’s decision that the appellant private citizens’ organizations lacked standing to bring an action to enjoin the hotel-appellee’s [...]