Rolfs, et al. v. Comr., 668 F.3d 888 (7th Cir. 2012), aff’g., 135 T.C. 471 (2010)

(petitioner purchased three-acre lakefront property and had existing house demolished to build a new home; demolition conducted after house donated to local fire department for burning in firefighter training exercise; $76,000 charitable deduction claimed for donation; Tax Court disallowed deduction and Tax Court decision affirmed on appeal; fire department only got right to burn house down and return underlying tract to petitioner without house).