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No conservation easement deduction without adequate baseline | Preservation Law Digest
http://preservationlawdigest.com/2015/07/16/bosque-canyon-ranch-lp-v-commissioner
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Laquo; Minnick v. Commissioner of Internal Revenue (Minnick II). Schaecher v. Bouffault. Bosque Canyon Ranch LP v. Commissioner. US Tax Court, T.C. Memo. 2015-130, July 14, 2015: Conservation easement deduction denied; inadequate baseline documentation; Belk violation. Citing the precedent of the Belk II tax court memo. As affirmed by the Fourth Circuit decision in Belk III. Is a detailed analysis, update...
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Texas | Preservation Law Digest
http://preservationlawdigest.com/tag/texas
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Bosque Canyon Ranch LP v. Commissioner. US Tax Court, T.C. Memo. 2015-130, July 14, 2015: Conservation easement deduction denied; inadequate baseline documentation; Belk violation. July 16th, 2015 Tags: baseline documentation. San Antonio Board of Adjustment v. Reilly. March 25th, 2014 Tags: demolition. Kinnison v. City of San Antonio. June 5th, 2012 Tags: demolition. USDA: $175M in Funding for Wetlands R...
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State Courts | Preservation Law Digest
http://preservationlawdigest.com/category/statecourtpreservationcases
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Lake Oswego Preservation Society v. City of Lake Oswego. Supreme Court of Oregon, 360 Or. 115, August 4, 2016: New owner can’t remove historic designation imposed during previous ownership under OR law. August 13th, 2016 Tags: Historic. Crain v. Hardin County Water District No. 2. June 23rd, 2016 Tags: agricultural easement. Scott v. Metcalf Charitable Trust. The basic issue in this case was whether in Mo...
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Federal Courts | Preservation Law Digest
http://preservationlawdigest.com/category/federalcourtpreservationcases
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Mountanos v. Commissioner (Mountanos II). US Court of Appeals, 9th Circuit, No. 14-71580, June 1, 2016: Upholds Tax Court decision about highest and best use. In the Tax Court decision Mountanos v. Commissioner, T.C. Memo. 2013-138, June 3, 2013 (Mountanos I), the tax court agreed with the IRS that a federal tax deduction should not be allowed for a conservation easement Mountanos [.]. Telzrow v. US.
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Conservation Easement | Preservation Law Digest
http://preservationlawdigest.com/tag/conservation-easement
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Crain v. Hardin County Water District No. 2. Court of Appeals of Kentucky, No. 2015-CA-000499-MR, June 17, 2016: Ag conservation easement does not create public use protected from taking. The issues in this case are (1) whether a taking of an easement on private land for a sewer line by the Water District is prohibited because of an agricultural conservation easement which the landowner previously [.].
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Allowing land swap disqualifies disqualifies easement | Preservation Law Digest
http://preservationlawdigest.com/2014/12/18/belk-v-commissioner-belk-iii
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Laquo; Mitchell v. Commissioner. Register v. The Nature Conservancy. Belk v. Commissioner (Belk III). US Court of Appeals, Fourth Circuit, No. 13-2161, December 16, 2014: Allowing property swap disqualifies conservation easement deduction. The court upheld the Tax Court ruling in Belk v. Commissioner, 140 T.C. No. 1 (2013) ( Belk I. The court reasoned that putting of the article the. The easement’s requir...
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Defense Costs | Preservation Law Digest
http://preservationlawdigest.com/category/defense-costs
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Schaecher v. Bouffault. Supreme Court of Virginia, Record No. 141480,June 4, 2015: Accusation of conservation easement violation is not defamation in Virginia. At issue was whether public accusations that a party violated a conservation easement is defamation in Virginia. The Plaintiffs, 3 Dog Farm, LC, and Happy Tails sought a special use permit to operate a boarding kennel of more [.]. At issue was whet...
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Easements | Preservation Law Digest
http://preservationlawdigest.com/category/easements
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Crain v. Hardin County Water District No. 2. Court of Appeals of Kentucky, No. 2015-CA-000499-MR, June 17, 2016: Ag conservation easement does not create public use protected from taking. The issues in this case are (1) whether a taking of an easement on private land for a sewer line by the Water District is prohibited because of an agricultural conservation easement which the landowner previously [.].
preservationlawdigest.com
Tax | Preservation Law Digest
http://preservationlawdigest.com/category/preservationtaxmatters
Developments in Preservation and Conservation Law for Historic, Open Space and Working Lands Places. Mountanos v. Commissioner (Mountanos II). US Court of Appeals, 9th Circuit, No. 14-71580, June 1, 2016: Upholds Tax Court decision about highest and best use. In the Tax Court decision Mountanos v. Commissioner, T.C. Memo. 2013-138, June 3, 2013 (Mountanos I), the tax court agreed with the IRS that a federal tax deduction should not be allowed for a conservation easement Mountanos [.]. US Tax Court, T....