Jones v. Comr., 560 F3d 1196 (10th Cir. 2009), cert. dem., 130 S. Ct. 302 (U.S. Sup. Ct. 2009)

(taxpayer not entitled to charitable deduction for charitable contribution of trial discovery material; such property is a "letter, memorandum, or similar property" that is "prepared or produced" for a taxpayer, and is excluded from the Code's definition of "capital asset" under Sec. 1221(a)(3)(B); as such allowable tax deduction limited to taxpayer's basis, which was zero).