3D printers are already being used across industries to produce a number of products. A quick Google search provides an astonishing number of uses. One industry to keep an eye on is the housing industry and the use of
Latest from Otten Johnson Robinson Neff + Ragonetti PC - Page 7
Chief Counsel Advice on Pre-Existing Uses in a Conservation Easement
On October 15, 2021, the Office of Chief Counsel of the Internal Revenue Service (IRS) disclosed a copy of a communication in 202141022 suggesting that notification of the exercise or continuance of a use of land that pre-exists the donation
Short-Term Rentals on the Horizon for Lakewood
Short-term home rentals (“STRs”) are big business in the Colorado front range, both in places where they are currently allowed and those where they are not. In many cities, people are renting their residences on apps like VRBO and Airbnb,
11th Circuit: First Amendment Doesn’t Protect Florida Man’s Proposed Midcentury Mansion Because No One Can See It
One of the trickier aspects of First Amendment jurisprudence has always been deciding whether and when conduct receives constitutional protection. Regulations that involve words or speech are easy enough. But does the First Amendment protect the heap of garbage your
IRS Chief Counsel Advice Memorandum on Extinguishment Proceeds Clauses
On July 30, 2021, the Office of Chief Counsel of the Internal Revenue Service (IRS) released a Chief Counsel Advice Memorandum 202130014 on the requirements of I.R.C. Section 170(h) and Treas. Reg. Section 1.170A014(g)(6)(ii) for an extinguishment proceeds clause in
U.S. Supreme Court to Review Austin Billboard Case
On Monday, the U.S. Supreme Court granted the City of Austin, Texas’s petition for writ of certiorari in a case that may determine the legal fate of states’ and local governments’ efforts to restrict billboard advertising.
In the case, which
Preservation of the Metzler Property in Castle Rock, Colorado
The Metzler Property in Castle Rock, Colorado was preserved today through the generous donation by the Estate of Robert F. Metzler of 60 acres of land to the Town of Castle Rock and a conservation easement to Douglas Land Conservancy
11th Circuit Court Denies Conservation Easement Deduction in TOT Property Holdings Case
On June 23, 2021, the U.S. Court of Appeals for the 11th Circuit in TOT Property Holdings upheld the denial of a charitable deduction for a conservation easement on the grounds that the donated conservation easement was not protected in
Colorado Legislature Expands Conservation Easement Tax Credit
Today the Colorado legislature passed HB21-1233, the Conservation Easement Enhancement and Rural Stimulus Act. The Act was proposed and shepherded by Keep It Colorado, and will now proceed to the Governor’s desk to be signed.
The Act modifies
Colorado House Passes Bill that would Limit the Ability of HOAs to Regulate the Display of Residents’ Flags and Political Signs
Restrictions on the ability of homeowners’ associations to enforce covenants deemed contrary to public policy have long been the norm in states across the country, including Colorado, which could soon see an expansion of such restrictions.
Colorado’s Common Interest Ownership