United States Sixth Circuit

A tax court decision in favor of taxpayers involving certain claimed charitable deductions for two conservation easements is affirmed where: 1) the tax court's factual findings, that the terms of the conservation easements do not allow taxpayers to use their retained rights in the encumbered property in a way that undermines the easements' conservation purpose of protecting a threatened natural habitat of wildlife and plants in perpetuity, were not clearly erroneous; and 2) its interpretation of applicable statutes and implementing regulations was correct.

Appellate Information

• Decided 12/21/2006
• Published 12/21/2006

Judges

• EDMUNDS, District Judge., Before DAUGHTREY and GIBBONS, Circuit Judges;  EDMUNDS, District Judge.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• ARGUED:  Bethany B. Hauser, United States Department of Justice, Washington, D.C., for Appellant.   Charles F. Glass, Harbor Springs, Michigan, pro se.  Stephen J. Small, Boston, Massachusetts, for Amicus Curiae.   ON BRIEF:  Bethany B. Hauser, Kenneth L. Green, United States Department of Justice, Washington, D.C., for Appellant.   Charles F. Glass, Susan Glass, Harbor Springs, Michigan, pro se.  Stephen J. Small, Boston, Massachusetts, for Amicus Curiae.