Friedberg v. Comr., T.C. Memo. 2013-224, reconsidering T.C. Memo. 2011-238

(in the original Tax Court opinion, petitioners, married couple, not entitled to deduction for donated facade easement on petitioners' home; "qualified appraisal" not obtained; issues of material fact remained with respect to donation of home's unused development rights and whether such donation was perpetual in nature; on reconsideration, Tax Court noted that court's original opinion based on Tax Court's prior opinion in Scheidelman v. Comr., T.C. Memo. 2010-151, but that case was vacated by U.S. Court of Appeals for the 2d Cir. in Scheidelman v. Comr., 682 F.3d 189 (2d Cir. 2012); consequently, court held that petitioner's appraisal "qualified" under I.R.C. Treas. Reg. Sec. 1.170A-13(c)(3)(ii)(K) because regulation only imposes reporting requirement which appraisal satisfied (because appraisal explained valuation method and basis for development rights valuation) IRS appraiser not qualified appraiser; partial summary judgment for petitioners granted).