United States Second Circuit

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Scheidelman v. Commissioner of Internal Revenue, 13-2650

Judgment of the Tax Court finding that plaintiff was not entitled to a charitable deduction for her donation of a facade conservation easement to the National Architectural Trust is affirmed, where: 1) the Tax Court did not err in finding that the easement had no negative impact on the value of her property; and 2) the Tax Court applied the correct legal standards, and its factual findings were supported by substantial evidence.

Appellate Information

  • Decided 06/18/2014
  • Published 06/18/2014




  • United States Second Circuit


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