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Posted by: Karen Belcher on Mar 15, 2022

This appeal arises from a conservatorship case in which the chancery court authorized the attorneys ad litem for the ward of the conservatorship to enter into a compromise and settlement regarding a dispute among the ward and his four siblings over their deceased father’s estate. The sole issue on appeal is whether the Chancellor abused his discretion in finding the settlement was in the ward’s best interest. Finding no abuse of discretion, we affirm.

Posted by: Karen Belcher on Mar 15, 2022

This action involves a contractual dispute over the sale of a 2010 Honda Civic that a pro se appellant purchased from a used car dealer. The appellant’s brief significantly fails to comply with Tennessee Rule of Appellate Procedure 27. Accordingly, we find that any issues on appeal are waived. We dismiss the appeal.

Posted by: Karen Belcher on Mar 15, 2022

This case involves a challenge to a decision to non-renew the employment of a non-tenured teacher. The plaintiff sued the defendants for breach of her one-year contract of employment. The trial court granted the defendants’ motion for summary judgment and dismissed the plaintiff’s claims with prejudice. The plaintiff appeals. We affirm the decision of the trial court.

Posted by: Karen Belcher on Mar 15, 2022

This appeal involves the parental rights of a mother, Mary K. (“Mother”), to her minor children, Kailey A., Abigail K., Isaiah K., and Izzabella K. (collectively, “the Children”). The Tennessee Department of Children’s Services (“DCS”) filed a petition to terminate Mother’s parental rights on the statutory ground of severe child abuse committed against the Children. The Greene County Juvenile Court (“the Juvenile Court”) found by clear and convincing evidence that Mother had severely abused the Children and that it was in the Children’s best interest for Mother’s parental rights to be terminated. Discerning no error, we affirm.

Posted by: Karen Belcher on Mar 15, 2022

A bank brought an action against a borrower for failure to repay a promissory note. The borrower asserted that the bank failed to mitigate its damages by failing to sell the shares of stock it held as collateral to pay off the loan at a time when the stock’s value was high. After a bench trial, the trial court granted judgment in favor of the bank, holding that the parol evidence rule prevented consideration of his purported oral modification of the parties’ agreement. Borrower appeals. We affirm the judgment of the trial court.

Posted by: Karen Belcher on Mar 15, 2022

Appellant appeals from various orders entered against him in two consolidated cases. Because we lack subject matter jurisdiction, we dismiss this appeal

Posted by: Karen Belcher on Mar 14, 2022

Appellant filed this products liability action more than 10 years after undergoing a total hip replacement using Appellee’s hip implant system. The trial court granted Appellee’s motion to dismiss on the ground that Appellant’s lawsuit fell outside the 10-year statute of repose and any exceptions thereto. Discerning no error, we affirm.

Posted by: Karen Belcher on Mar 14, 2022

KAREN NELSON MOORE, Circuit Judge. Under § 170(h) of the Internal Revenue Code, taxpayers who donate an easement in land to a conservation organization may be eligible to claim a charitable deduction on their Federal income tax returns. Crucially, the easement’s conservation purpose must be guaranteed to extend in perpetuity to qualify for the deduction. See 26 U.S.C. (I.R.C.) § 170(h)(5)(A). Unexpected developments, however, may make this impossible long after the donor has deeded the easement away. How, then, can an easement satisfy the perpetuity requirement?

Contemplating such scenarios, the Department of Treasury has promulgated a rule, 26 C.F.R. (Treas. Reg.) § 1.170A-14(g)(6). This regulation addresses situations in which unforeseen changes to the surrounding land make it “impossible or impractical” for an easement to fulfill its conservation purpose. Treas. Reg. § 1.170A-14(g)(6)(i). In these events, the conservation purpose may still be protected in perpetuity “if the restrictions are extinguished by judicial proceeding and all of the donee’s proceeds . . . from a subsequent sale or exchange of the property are used by the donee” to further the original conservation purpose. Id. Proceeds are calculated by a formula in § 1.170A-14(g)(6)(ii), a provision to which we refer as the “proceeds regulation.”

On this appeal from the United States Tax Court, the petitioners, Oakbrook Land Holdings, LLC (Oakbrook) and William Duane Horton, challenge the validity of the proceeds regulation. The petitioners contend that, in promulgating this rule, Treasury violated the notice- and-comment requirements of the Administrative Procedure Act (APA). The petitioners also argue that Treasury’s interpretation of § 170(h)—the statute that the rule implements—is unreasonable. Finally, the petitioners argue that the proceeds regulation is arbitrary or capricious. The full Tax Court considered these arguments and found them to be unpersuasive. See Oakbrook Land Holdings v. Comm’r, 154 T.C. 180, 181 (T.C. 2020). We agree with the Tax Court and AFFIRM.

Posted by: Karen Belcher on Mar 4, 2022

The Defendant, Emily L. Williams, appeals the trial court’s denial of her Rule 35 motion for a reduction of her four-year sentence for attempted tampering with evidence. She also attempts to appeal the original sentence imposed by the trial court. After review, we conclude that the time for her to appeal her original sentence has expired and the interest of justice does not require that the timely notice of appeal requirement be waived. We affirm the judgment of the trial court denying the motion to reduce the sentence.

Posted by: Karen Belcher on Mar 4, 2022

A Davidson County grand jury indicted the defendant, Keinesa Renee Kyshay Lillard, for one count of attempted first-degree murder, one count of employing a firearm during the commission of a dangerous felony, one count of especially aggravated robbery, one count of evading arrest by use of a motor vehicle involving risk of death or serious bodily injury to others, and four counts of simple possession of a controlled substance.1 Following trial, a jury convicted the defendant of attempted second-degree murder (count one) and employing a firearm during the commission of a dangerous felony (count two), for which she received an effective sentence of thirty-two years in confinement at 100 percent. On appeal, the defendant argues the evidence presented at trial was insufficient to support her conviction for attempted second-degree murder, the trial court erred in failing to instruct the jury on the lesser-included offense of misdemeanor reckless endangerment, and her sentence was excessive. After reviewing the record and considering the applicable law, we affirm the judgments of the trial court and remand for the execution of a amended judgment for the employing a firearm during the commission of a dangerous felony conviction.


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