Kauffman, et ux. v. Comr., 134 T.C. 182

(married couple denied tax deduction for charitable contribution of facade easement to conservation organization; easement did not satisfy requirements of I.R.C. Sec. 170(h)(1) - contributed property still subject to mortgage and, thus, did not satisfy the perpetuity requirements under Treas. Reg. Sec. 1.170A-14(g)).

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