Charitable Contributions

Oakhill Woods LLC v. Commissioner (T.C. Memo. 2020-24)

On February 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Oakhill Woods, LLC v. Commissioner (T.C. Memo. 2020-24). The issues presented in Oakhill Woods, LLC were whether the petitioner satisfied for this donation the substantiation requirements of Treas. Reg. § 1.170A-13(c), and if it did not, whether Treas. Reg. § 1.170A-13(c) is, itself, invalid.

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Charitable Contributions

Railroad Holdings LLC v. Commissioner (T.C. Memo. 2020-22)

On February 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Railroad Holdings, LLC v. Commissioner (T.C. Memo. 2020-22). The issue presented in Railroad Holdings, LLC was whether the extinguishment provisions contained in the grant of a conservation easement violated IRC § 170(h)(5)(A).

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Charitable Contributions

Loube v. Commissioner (T.C. Memo. 2020-3)

On January 6, 2020, the Tax Court issued a Memorandum Opinion in the case of Loube v. Commissioner (T.C. Memo. 2020-3). The issues presented in Loube were whether the petitioners had complied with § 155 of the Deficit Reduction Act of 1984 (DEFRA) with respect to the appraisal that they obtained regarding charitable deductions claimed on their return; and if not, whether the petitioners were in substantial compliance with DEFRA.

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Oakhill Woods LLC v. Commissioner (T.C. Memo. 2020-24)

On February 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Oakhill Woods, LLC v. Commissioner (T.C. Memo. 2020-24). The issues presented in Oakhill Woods, LLC were whether the petitioner satisfied for this donation the substantiation requirements of Treas. Reg. § 1.170A-13(c), and if it did

Read More »

Railroad Holdings LLC v. Commissioner (T.C. Memo. 2020-22)

On February 5, 2020, the Tax Court issued a Memorandum Opinion in the case of Railroad Holdings, LLC v. Commissioner (T.C. Memo. 2020-22). The issue presented in Railroad Holdings, LLC was whether the extinguishment provisions contained in the grant of a conservation easement violated IRC § 170(h)(5)(A).

Read More »

Loube v. Commissioner (T.C. Memo. 2020-3)

On January 6, 2020, the Tax Court issued a Memorandum Opinion in the case of Loube v. Commissioner (T.C. Memo. 2020-3). The issues presented in Loube were whether the petitioners had complied with § 155 of the Deficit Reduction Act of 1984 (DEFRA) with respect to the appraisal that they

Read More »