Click on any of the links below to access recent briefs and court rulings pertaining to state and federal HTCs, conservation easements and related issues.
VIRGINIA HISTORIC TAX CREDIT FUND 2001 LP; VIRGINIA HISTORIC TAX CREDIT FUND 2001 LLC; TAX MATTERS PARTNER, et al., v. COMMISSIONER OF INTERNAL REVENUE
- Virginia Historic Tax Credit Fund 2001 LP, et al. Amended Petitions
June 12, 2009 - Commissioner of Internal Revenue Appellate Brief
June 21, 2010 - Virginia Historic Tax Credit Fund 2001 LP, et al. Appellate Brief
July 26, 2010 - Commonwealth of Virginia Amicus Brief
- July 30, 2010
- Commonwealth of Virginia Amicus Brief
May 13, 2011 - The Historic Tax Credit Coalition, et al. Amicus Brief
May 13, 2011 - Virginia Historic Tax Credit Fund 2001 LP, et al. Petition for Rehearing
May 13, 2011
COMMISSIONER OF INTERNAL REVENUE SERVICE, APPELLANT v. DOROTHY JEAN SIMMONS, APPELLEE
- Appeals Opinion
June 21, 2011
COMMISSIONER OF INTERNAL REVENUE SERVICE, APPELLANT v. HISTORIC BOARDWALK HALL, LLC, NEW JERSEY SPORTS AND EXHIBITION AUTHORITY, TAX MATTERS PARTNER, APPELLEES
- Commissioner of Internal Revenue Appellate Brief
October 27, 2011 - New Jersey Sports and Exhibition Authority, Tax Matters Partner Appellate Brief
December 15, 2011 - National Trust for Historic Preservation Amicus Brief
December 21, 2011 - Real Estate Roundtable Amicus Brief
December 21, 2011