New Hampshire v. Rattee
About This Legal Opinion
The NH Supreme Court held that the State had the authority to purchase or acquire more rights than listed in the statutory definition of an agricultural conservation easement, its rejection of the proposed home site was reasonable and the landowner's due process and waiver claims had no merit.
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United States v. 1.57 Acres of Land
The court found that the conservation easement had more than zero value.
Scheidelman v. Commissioner of Internal Revenue (Tax Court
The Tax Court held that the appraisal was not a 'qualified appraisal,' there was no reasonable cause exception, no substantial compliance, the endowment is not a deductible gift and no penalties due to reasonable reliance.
Nature Conservancy of New Hampshire v. Nelson et al.
The Supreme Court held that TNC-NH was a charitable organization and thus could in theory qualify for property tax exemption. However, it determined that the property at issue was not used for charitable purposes.
Scheidelman v. Commissioner of Internal Revenue (Respondent-
Brief filed by IRS. The Tax Court held that the appraisal was not a 'qualified appraisal,' there was no reasonable cause exception, no substantial compliance, the endowment is not a deductible gift and no penalties due to reasonable reliance.
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.
Feduniak v. Old Republic Nat’l Title Co.
The court held that Old Republic had no duty to defend because the Commission's action was to enforce compliance with its earlier restoration order. Th existence and validity of the conservation easement was no longer at issue, but rather to what extent landowner had to remedy the violation.
Sample for Practice 3D: Purchased Easement Project
A sample project overview from the accredited Society for the Protection of New Hampshire Forests for a proposed easement purchase.
RR 25-258
An individual who owned a mansion and the land on which it was situated granted an easement in gross in perpetuity in the property to the state in which the property was located. The mansion had previously been declared a state landmark by the state department of parks and recreation because of its outstanding and unique architecture. The IRS discussed the deductability of the gift.
City of Dallas, Texas v. Hall
The District Court, in its opinion of October 24, 2007, held that the State lacked standing under the Texas Conservation Easement Act to challenge the conservation easement, as it did not have an interest in the easement or in the property encumbered by the easement.
Scheidelman v. Commissioner of Internal Revenue (Petitioner-
Brief filed in the 2nd Circuit for Petitioner Scheidelman. The Tax Court held that the appraisal was not a 'qualified appraisal,' there was no reasonable cause exception, no substantial compliance, the endowment is not a deductible gift and no penalties due to reasonable reliance.