United States Fourth Circuit

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Belk v. Commissioner of Internal Revenue, 13-2161

In this tax litigation, plaintiff-taxpayers donated a conservation easement to a land trust and claimed a charitable deduction for the asserted value of the easement. Judgment of the Tax Court holding that the easement did not qualify as a charitable contribution and that the taxpayers were not entitled to the deduction is affirmed, where an easement that grants a restriction for less than a perpetual term (such as the one at hand) may be a valid conveyance under state law but is still ineligible for a charitable deduction under federal law, as Internal Revenue Code section 170(h)(2)(C) requires that the gift of a conservation easement on a specific parcel of land be granted in perpetuity to qualify for a federal charitable deduction.

Appellate Information

  • Decided 12/16/2014
  • Published 12/16/2014


  • Motz


  • United States Fourth Circuit


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