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Full-Text Articles in Law

Conservation Easement Appraisal Rules And Questions, Stephen J. Small Nov 2010

Conservation Easement Appraisal Rules And Questions, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.


Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly, Stephen J. Small Nov 2010

Conservation Easements, Appraisals Thereof, And Form 8283 - The Good, The Bad, And The Ugly, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.


Some Points Re Perpetuity - Code And Regulations Nov 2010

Some Points Re Perpetuity - Code And Regulations

William & Mary Annual Tax Conference

No abstract provided.


Excerpt From Kaufman Brief Nov 2010

Excerpt From Kaufman Brief

William & Mary Annual Tax Conference

No abstract provided.


Tax Notes Article, Stephen J. Small Nov 2010

Tax Notes Article, Stephen J. Small

William & Mary Annual Tax Conference

No abstract provided.


Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller Nov 2010

Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships (Slides), Michael G. Frankel, David A. Miller

William & Mary Annual Tax Conference

No abstract provided.


Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller Nov 2010

Teaching Old Dogs New Tricks - Emerging Tax Issues For Distressed Real Estate Assets And Partnerships, Michael G. Frankel, David A. Miller

William & Mary Annual Tax Conference

No abstract provided.


Theoretical Tension And Doctrinal Discord: Analyzing Development Impact Fees As Takings, Michael B. Kent Jr. Apr 2010

Theoretical Tension And Doctrinal Discord: Analyzing Development Impact Fees As Takings, Michael B. Kent Jr.

William & Mary Law Review

One of the lingering questions about the law of regulatory takings concerns the proper scope and application of the Supreme Court’s exactions jurisprudence, known as the Nollan/Dolan test. A recurring issue in the case law is the extent to which the Nollan/Dolan framework applies to takings challenges brought against development impact fees. Judicial decisions on the issue split over two primary questions. First, there is a debate about whether Nollan/Dolan is limited to physical exactions or whether the test might also apply to monetary exactions as well. Second, there is a difference of opinion over whether Nollan/Dolan applies only to …


Weighing The Need To Establish Regulatory Takings Doctrine To Justify Takings Standards Of Review And Principles, James E. Holloway, Donald C. Guy Feb 2010

Weighing The Need To Establish Regulatory Takings Doctrine To Justify Takings Standards Of Review And Principles, James E. Holloway, Donald C. Guy

William & Mary Environmental Law and Policy Review

This article revisits and examines whether the fairness and justice doctrine of Armstrong v. United States can justify and fashion standards of review to protect the right to just compensation of the Takings Clause. The Court has relied on Armstrong to show the purpose of the Takings Clause in many takings decisions. However, can Armstrong serve a greater purpose? In Dolan v. City of Tigard, the United States Supreme Court applied the unconstitutional conditions doctrine to justify the need for a standard of review to protect the right to just compensation. The Court transported questionable constitutional doctrine to validate Justice …


Property As/And Constitutional Settlement, Timothy Zick Jan 2010

Property As/And Constitutional Settlement, Timothy Zick

Faculty Publications

No abstract provided.