Preservation Law Digest

Dunlap v. Commissioner of Internal Revenue

admin — Thu, 03 May 2012 13:51:32 +0000

U.S. Tax Court, T.C. Memo, 2012-126, May 1, 2012: Tax Court finds taxpayers’ appraisals not credible to rebut IRS appraisal, resulting in zero value for tax deduction purposes to historic preservation easement to NAT. Deductions were allowed for “required” cash contributions and accuracy-related penalties were disallowed.

The unit owners of a condominium building (Cobblestone) in a New [...]

City of Grosse Pointe Park v. Detroit Historic District Commission

admin — Thu, 26 Apr 2012 13:29:14 +0000

Mich. Court of Appeals, No. 298802, April 19, 2012 (unpublished): A state historic preservation review board to deny demolition approval was reasonable where the board found expert testimony supporting demolition to be unconvincing.

The City of Grosse Pointe Park (GPP) sought to demolish two buildings built in 1918-20 that it owns in Detroit. The demolition required City [...]

Bronowiski Mulligan Irrevocable Trust v Bridges

admin — Mon, 16 Apr 2012 13:57:15 +0000

RI Supreme Court, No. 2011-20-Appeal, (PC 06-4651), April 10, 2012: Landlord should be awarded cost of repair for tenant’s damage to wallpaper of restored historic house, plus attorney’s fees, based on unambiguous wording of lease.

The plaintiff landlord alleged that the defendant tenant breached his lease agreement by painting over expensive historical wallpaper inside the landlord’s restored [...]

Mitchell v. Commissioner Of Internal Revenue

admin — Mon, 09 Apr 2012 01:00:59 +0000

US Tax Court, 138 T.C. No. 16, April 3, 2012: The so-remote-as-to-be-negligible standard of Treasury Regulations cannot be used to excuse the failure to comply with a particular requirement of Treasury Regulations for a qualified conservation contribution. In this case, the taxpayer failed to obtain a subordination of a mortgage to a qualified conservation contribution at [...]

New Albany Historic Preservation Commission v Bradford Realty

admin — Thu, 29 Mar 2012 18:30:44 +0000

Ind. Court Of Appeals, No. 22A01-1108-PL-365, March 22, 2012: Owner in historic district not entitled to actual notice of potential designation of district; replacement of original wood siding with vinyl siding is “conspicuous change” requiring Certificate of Appropriateness; designation was not inverse condemnation.

The New Albany Historic Preservation Commission (HPC) and the City of New Albany (collectively, [...]

BUTLER v. COMMISSIONER OF INTERNAL REVENUE

admin — Thu, 22 Mar 2012 21:14:41 +0000

United States Tax Court, T.C. Memo. 2012-72, March 19, 2012: Where taxpayer presented credible evidence that reserved rights were not inconsistent with conservation purposes and IRS presented none to contrary, taxpayer satisfies burden of proof despite sparse record; state law determines whether unrecorded baseline documents may be incorporated by reference in conservation easement; appraisal revised by [...]

KOWALCHIK v. BROHL (Brohl II)

admin — Wed, 21 Mar 2012 00:19:27 +0000

Court of Appeals of Colorado, Division A, No. 11CA2634, March 15, 2012: Resolution of litigation regarding Colorado conservation easement tax credits between Dept. of Revenue and the original donor of the easement as tax matters representative is binding on transferees of the CE credits; transferees are not necessary parties to such disputes and need not be [...]

STOCKPORT MOUNTAIN CORPORATION LLC v. NORCROSS WILDLIFE FOUNDATION

admin — Thu, 08 Mar 2012 17:08:27 +0000

US District Court, M.D. Pennsylvania, No. 3:11cv514, March 1, 2012: Finding that conservation easement’s purposes and its prohibition on industrial or commercial uses of any kind are made ambiguous by uses allowed by the easement, and therefore the easement does not necessarily prohibit natural gas drilling, denies motion for summary judgment.

Plaintiff Stockport Mountain Corporation LLC (Stockport) [...]

Morosco v. Historic Review Commission of Pittsburgh

admin — Tue, 06 Mar 2012 21:44:05 +0000

Commonwealth Court of Pennsylvania, No. 2106 C.D. 2010, February 24, 2012: An individual without any particular harm beyond the common interest lacks standing under PA law to appeal Pittsburgh historical commission’s decision allowing demolition of a historical building. Unreported opinion.

The Pittsburgh Historic Review Commission (HRC) granted a Certificate of Appropriateness allowing demolition of an historic building [...]

Cohan v Commissioner of Internal Revenue

admin — Mon, 20 Feb 2012 21:18:29 +0000

US Tax Court, T.C. Memo. 2012-8, Jan. 10, 2012: A charitable organization’s contribution acknowledgment letter that omitted items of value the taxpayer received in consideration was not a valid acknowledgment letter, the taxpayer did not act reasonably in relying on the letter, and therefore the taxpayer could not take a deduction for the contribution.

A taxpayer-donor claiming [...]