Evans, et ux. v. Comr., T.C. Memo. 2010-207

(charitable deduction for donated facade easement denied; no credible evidence of fair market value of easement offered; underpayment penalty not applicable because reliance on appraisal was in good faith). 

CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.

RSS​ Facebook Twitter