United States Second Circuit
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
Judges
- PER CURIAM
Court
- United States Second Circuit