City of Buckley v. Toman
About This Legal Opinion
The court, in an order on a motion for summary judgment and a subsequent order denying reconsideration, held that the conservation easement was void because it was unsigned and therefore in violation of the Statute of Frauds.
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901 South Broadway v Commissioner (Order Denying Motion For Partial Summary Judgment)
The Tax Court followed its decision in Palmolive Building Investors, LLC, finding the prior claims language in the easement and the subordinations to be fatally flawed.
Buckelew Farm, LLC v. Commissioner
Whether a post-closing “correction” or “amendment” can cure a flawed termination proceeds provision has arisen in a handful of recent cases. In an order denying the IRS’ motion for summary judgment, the Tax Court declined to rule that the deed correction was ineffective as a matter of law.
Ivey Branch Holdings, LLC v. Commissioner
In an unpublished order, the Tax Court denied the IRS’ motion for summary judgment reserving the proceeds issue for trial, found the deemed approval provision as not fatal because of the limitations, and rejected that the building area was “moveable.”
Taylor v. Taylor
The trial court ruled on summary judgment that the subdivision provision of the conservation easement was void and unenforceable. The appellate court overturned this ruling in a resoundlingly pro conservation ruling.
Buckley v. Greensboro Land Trust
The court held for land trust on summary judgment, finding no implicit reasonable requirement in the subdivision prohibition provision.
Wooster v. Department of Fish and Game
The appellate court affirmed the trial court in holding that the posting requirement was a covenant, and not a condition subsequent, of the easement, and therefore the failure to comply with this requirement was not grounds for rescission.
Collings v. Planning Board of Stow
The appellate court reversed, holding that the requirement to offer the land to the conservation commission and a land trust was a violation of the statute, and that the waiver itself was not just compensation.
In Re Natale Third Circuit bankruptcy decision
Land trust won a judgment against the landowner for the removal of a house built in violation of an easement. The court ordered the removal, and that landowner should pay for it. Landowner filed for bankruptcy and asserted that the judgment lien should be treated as "unsecured and void."
RP Golf, LLC v. Commissioner II
In an April 2016 opinion the Tax Court held that the easement failed to qualify for a deduction due to the absence of a timely mortgage subordination. The court also noted that Missouri's statute of frauds requires a written agreement where any interest in land is involved.
Huggins v. Huggins
In a pretrial order, the court declined to void the subdivision restriction.