United States First Circuit

In a taxpayers suit against the Commissioner of Internal Revenue (IRS), concerning disallowance of deductions on plaintiffs' joint returns of the asserted value of the wife's donation to the National Architectural Trust of a facade easement restricting alterations on her Boston house, the judgment of the Tax Court is vacated and remanded except with regard to the deductibility of the taxpayers' cash contributions and the accuracy-related penalty associated with their 2003 cash contribution claim.

Appellate Information

• Decided 07/19/2012
• Published 07/19/2012

Judges

• Boudin

Court

• United States First Circuit

Counsel