Scheidelman v. Commissioner (T.C. Memo. 2010-151) - Conservation Tools

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Scheidelman v. Commissioner (T.C. Memo. 2010-151)

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Org./Source: United States Tax Court
Year: 2010

This Tax Court decision disallowed a deduction for the contribution of a façade easement as well as the monetary contribution that accompanied the façade easement. The holding of the case was that the taxpayers failed to sustain their burden of proof that no benefit was received from the transaction.

Files for Download or Pages for Viewing

Scheidelman.pdf (45.0 KB)

Item type(s): Court Opinion or Legal Brief
Topic tags: Federal Tax Law
Related guides: Pledges and Donation Agreements

Last modified by Andy Loza

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Last modified Apr 06, 2011

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