The IRS may proceed to levy to collect more than $1.3 million in excess benefits taxes and nearly $600,000 in late payment penalties against a husband and wife couple that ran a 501(c)(3) pre-school, the Tax Court has ruled.
A divided Supreme Court in Maine has denied standing to an owner of real estate burdened by a conservation easement seeking to enforce the terms of the easement against an adjacent landowner to whom the owner sold the property burdened by the same easement. In a 5-2 decision, the Court has affirmed a trial court decision denying standing on the ground that it is not authorized under the state’s law modeled on the Uniform Conservation Easement Act.
Two volunteer firefighters who claimed that the remuneration and benefits they received from their volunteer firefighter services are sufficient to make the “employees” for purposes of Title VII harassment and retaliation claims have seen their claims survive a motion to dismiss in federal court.
Twenty-four parking spaces in a church parking lot leased to students for most of the week are properly denied real estate tax exemption, the Supreme Court of New Hampshire has held.
The Pennsylvania Commonwealth Court has held that names of volunteer archers and landowners who participated in a municipal deer control program are protected from disclosure under the “donor” provision of the state’s Right To Know Law.
A federal District Court in Minnesota has affirmed a Bankruptcy Court decision refusing to join more than 180 separate Catholic affiliates in the bankruptcy proceeding of the Archdiocese of St. Paul and Minneapolis. The Court has ruled that the action would violate the Bankruptcy Code’s prohibition against involuntary bankruptcies against a corporation that is not “a moneyed, business or commercial corporation.”
An appellate court in Arkansas has refused to grant charitable immunity to a nonprofit nursing home accused of abusing the charitable form to avoid liability for the death of a resident. The Court has affirmed a trial court decision holding that material issues of fact prevent the grant of a summary judgment.
