Scheidelman, et al. v. Comr., T.C. Memo. 2010-151

(charitable deduction of $59,959 denied for donation of historic facade conservation easement on taxpayer's townhouse in historic district due to failure to substantially comply with I.R.C. Sec. 170; taxpayer failed to establish cost basis, date and manner of acquisition, did not document fair market value of property at time of donation charitable (due to inadequate appraisal that didn't properly utilize before-and after appraisal method), and easement not protected into perpetuity; charitable deduction denied for cash donation to organization arranging donation of easement which was required as condition of facade easement donation).