Hendrix, et al. v. United States, No. 2:09-cv-132, 2010 U.S. Dist. LEXIS 73999 (S.D. Ohio Jul. 21, 2010)

(charitable deduction denied for donation of taxpayer's home that was donated to city fire department to burn and demolish with land then returned to taxpayer; qualified appraisal not submitted and no contemporaneous acknowledgement from city).