United States Ninth Circuit
Minnick v. Commissioner of Internal Revenue, 13-73234
In a tax case involving a charitable deduction of a land conservation easement, the Tax Court's judgment is affirmed where Treasury Regulation section 1.170A-14(g)(2) requires that for a taxpayer to take a charitable deduction for the donation of a conservation easement, any mortgage on the property must be subordinated to the easement at the time of the donation.
Appellate Information
- Decided 08/12/2015
- Published 08/12/2015
Judges
Court
- United States Ninth Circuit