Kaufman v. Commissioner (136 T.C. No. 13) - Conservation Tools

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Kaufman v. Commissioner (136 T.C. No. 13)

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Riparian Buffer Protection

Org./Source: United States Tax Court
Year: 2011

This 2011 Tax Court opinion found that the requirement of a cash contribution as a condition of acceptance of a façade easement did not, by itself, result in a finding that the payment was non-deductible as part of a quid pro quo transaction.

Files for Download or Pages for Viewing

Kaufman_v._Commissioner__136_T.C._No._13_.pdf (67.0 KB)

Topic tags: Federal Tax Law
Related guides: Pledges and Donation Agreements

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