Legal Opinion

St. Charles Associates, Ltd. v. United States

District Court, D. Maryland

Decided October 14, 1987No. Civ. N-86-3818PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM

NORTHROP, Senior District Judge.

Under the inspiration and ownership of St. Charles Associates, Ltd., a former Catholic seminary, St. Charles College was converted into a retirement community called Charlestown. Following completion of the project, plaintiff sought final approval of the rehabilitation work done on the College from the National Park Service in order to qualify for a tax credit for the rehabilitation of certified historic structures established by the Tax Reform Act of 1976, Pub.L.No. 94-455, 92 Stat. 1519, and the Revenue Act of 1978, Pub.L.No. 95-600, 92 Stat. 2828…

2Cases cited7 opinions

  1. Udall v. TallmanSupreme Court of the United States · 1965
  2. Mourning v. Family Publications Service, Inc.Supreme Court of the United States · 1973
  3. United Hospital Center, Inc. v. RichardsonCourt of Appeals for the Fourth Circuit · 1985
  4. Reed v. Health & Human ServicesCourt of Appeals for the Fourth Circuit · 1985
  5. Furcron v. United StatesDistrict Court, D. Maryland · 1986

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3Cited by1 opinion

  1. Schneider Partnership v. Department of the InteriorDistrict Court, D. New Jersey · 1988

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