US Courts of Appeals Rule in Favor of Easement Donors in Two Cases
On June 15, 2012, the US Court of Appeals, 2nd Circuit, issued an opinion in Scheidelman v. Commissioner of Internal Revenue, vacating the Tax Court decision, which had disallowed deductions for the cash contribution and the easement donation, the latter on the basis of failing to obtain a “qualified appraisal” as defined by the Code and Treasury Regulations.
Make a tax-deductible donation to the Trust for Architectural Easements today.
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