Earlier this week, the Tenth Circuit issued its opinion in Mitchell v. CIR, 2015 WL 64927 (10th Cir. 2015), affirming the Tax Court’s denial of the taxpayers’ (Charles and Ramona Mitchell) charitable contribution deduction for their donation of a conservation easement on real property that was, at the time of the donation, subject to an unsubordinated mortgage (held by Mr. Sheek). The court explained:
In sum, we conclude the regulations do not permit a charitable contribution deduction unless any existing mortgage on the donated property has been subordinated, irrespective of the likelihood of foreclosure. Therefore, the Tax Court correctly held the Commissioner was entitled to disallow the Mitchells’ charitable contribution deduction because Mr. Sheek’s mortgage encumbering the Lone Canyon Ranch was not timely subordinated.
Check out Jessica Owley’s post on the Land Use Law Prof blog for further discussion of the opinion.
Land Use Law Prof blog’s The Top 50 land use law articles of 2014 features 5 articles by Touro Law professors, including the #1 article:
It’s a ‘Criming Shame’: Moving from Land Use Ethics to Criminalization of Behavior Leading to Permits and Other Zoning Related Acts
46 Urb. Law. 249 (2014), Touro Law Center Legal Studies Research Paper Series
Patricia Salkin and Bailey Ince
The list is a compilation of the top 50 downloaded land use law articles on SSRN based on a simple search using the term “land use.” Other Touro Law prof articles featured on the list are:
Still an Issue: The Taking Issue at 40
30 Touro L. Rev. 245 (2014), Touro Law Center Legal Studies Research Paper
Land Use Regulation: It Just Gets Worse
2 U. Balt. J. Land & Dev. 1 (2012), Touro Law Center Legal Studies Research Paper Series
Zoning and Land Use Planning: Plans are Not Enough
42 Real Estate L.J. 240 (2013), Touro Law Center Legal Studies Research Paper Series No. 14-37
Climate Change Adaptation and Mitigation: A Local Solution to a Global Problem
Municipal Lawyer, Winter 2014, Vol. 28, No. 1, Touro Law Center Legal Studies Research Paper
Check out the other 45 articles here, and more Land Use Law Prof blog posts by Stephen R. Miller here.