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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Conservation Easements

Carter v. Commissioner (T.C. Memo. 2020-21)

On February 3, 2020, the Tax Court issued a Memorandum Opinion in the case of Carter v. Commissioner (T.C. Memo. 2020-20). The issues presented in Carter were whether the restrictions contained in a conservation easement violated IRC § 170(h) and whether the IRS had satisfied the prior written supervisory approval requirement of IRC § 6751(b)(1).

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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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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 »

Carter v. Commissioner (T.C. Memo. 2020-21)

On February 3, 2020, the Tax Court issued a Memorandum Opinion in the case of Carter v. Commissioner (T.C. Memo. 2020-20). The issues presented in Carter were whether the restrictions contained in a conservation easement violated IRC § 170(h) and whether the IRS had satisfied the prior written supervisory approval

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 »