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Full-Text Articles in Law
The Growing Influence Of Tort And Property Law On Natural Resources Law: Case Studies Of Coal Bed Methane Development And Geologic Carbon Sequestration, Alexandra B. Klass
The Growing Influence Of Tort And Property Law On Natural Resources Law: Case Studies Of Coal Bed Methane Development And Geologic Carbon Sequestration, Alexandra B. Klass
The Future of Natural Resources Law and Policy (Summer Conference, June 6-8)
19 pages.
"Alexandra B. Klass, Associate Professor of Law, University of Minnesota Law School"
Repairing Facade Easements: Is This The Gift That Launched A Thousand Deductions?, Martha Jordan
Repairing Facade Easements: Is This The Gift That Launched A Thousand Deductions?, Martha Jordan
Martha W. Jordan
This article explores the impact of such a covenant on the characterization for tax purposes of expenditures to maintain the facade. In particular this article explores the following question: Given that the charitable easement holder owns a nonpossessory interest in the facade, which imposes on the charity an obligation to repair and maintain the facade and entitles it to benefit from increases in the value of the facade, is a donor's assumption of the charity's obligation to repair the facade an additional charitable contribution to the charity? If a donor gratuitously makes improvements to property owned outright by a charity, …