North Donald LA Property, LLC v. Commissioner
About This Legal Opinion
The Tax Court denied the IRS’s summary judgment on whether the taxpayer retained the right to mine subsurface clay considering a prior release and the express prohibition on mining in the easement.
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The Tax Court denied summary judgment, agreeing with the taxpayer that both compliance with the regulation for a “qualified appraiser” and supplying “a description of the property in sufficient detail” required further factual development.
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IRS CCA 202236010
IRS Memo on Retained Surface-Mining Rights in Conservation Easement Deeds
Champions Retreat Golf Founders, LLC v. Commissioner
The Tax Court largely upheld the conservation easement donor’s valuation claim, despite flaws with the appraisal. The court also denied the taxpayer’s motion for litigation costs, finding that the IRS’s litigation position was “substantially justified” and the taxpayer was not a “prevailing party.”
U & ME Homes LLC v. County of Suffolk
The trial court granted summary judgment for the LLC and denied summary judgment to the Town and County. Following well-developed New York common law, the court ruled that the deed restriction did not include any language evidencing the requisite intent to run with the land.
Lumpkin One Five Six, LLC v. Commissioner
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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.
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In an unpublished order, the Tax Court denied the IRS’ motion for summary judgment reserving the proceeds issue for trial, found the deemed approval provision as not fatal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.”