(petitioners, married couple, contributed permanent conservation easement in historic preservation facade on NYC townhouse that is designated as certified historic structure; appraiser estimated pre-easement value of property at $2.6 million and that easement reduced value by $290,000; IRS disallowed charitable contribution deduction for petitioner's failure to establish easement's value on basis that appraisal not qualified appraisal for lacking a valuation method; market data approach used to determine "before" value, but appraiser could not "properly estimate" resulting loss in value due to lack of data for comparable properties; Tax Court initially upheld IRS disallowance on basis that appraisal did not include specific basis for value under Treas. Reg. Sec. 1.170A-13; petitioners already barred from altering property under NYC law without approval from Landmarks Preservation Commission; after Tax Court's decision Second Circuit (in Scheidelman v. Comr., 682 F.3d 189 (2d Cir. 2012)) reversed Tax Court decision in similar case by holding that regulation at issue only requires that appraiser identify valuation method used and does not require such method to be reliable; on motion for reconsideration and vacation, Tax Court determines that portion of prior opinion based on Tax Court's opinion in case that was later reversed by Second Circuit should be vacated; opinion not vacated in full because taxpayer's appraisal no qualified even under the Second Circuit's view of the qualified appraisal regulation; appraisal defective do not allow IRS sufficient information to evaluate deductions claimed; whether taxpayers acted with reasonable cause to be determined at trial).