United States Second Circuit
Scheidelman v. Commissioner of Internal Revenue, 10-3587
In a suit by a taxpayer seeking a deduction for the value of a "facade conservation easement" that she donated to the National Architectural Trust, the Tax Court's decision disallowing the deduction on the grounds that there was no "qualified appraisal" within the meaning of Treasury Regulation section 1.170A-13(c)(3), is vacated where the appraisal provided by plaintiff satisfied the regulatory specifications.
Appellate Information
- Decided 06/15/2012
- Published 06/15/2012
Judges
- DENNIS JACOBS
Court
- United States Second Circuit