(in prior opinion, Mitchell v. Comr., T.C. Memo. 138 T.C. No. 16 (2012), court disallowed petitioner's charitable deduction for permanent conservation easement donation due to failure to satisfy mortgage subordination requirement of Treas. Reg. Sec. 1.170A-14(g)(2); in prior case, petitioner argued that conservation purpose of easement was protected in perpetuity even without subordination agreement because probability of default on mortgage negligible, but court rejected argument on basis that regulations require subordination agreement; in present case, petitioner argued that Kaufman v. Comr., 687 F.3d 21 (1st Cir. 2012) required Tax Court to reconsider prior decision; Tax Court disagreed, noting that Kaufman not binding on Tax Court because it addressed different legal issues - the "proceeds" regulation governing entitlement to proceeds on judicial extinguishment of easement while present case involved mortgage subordination regulation; court also noted that subordination regulation is specific and there is no "functional" subordination contemplated by the Regulation; court also rejected petitioner's argument that Carpenter v. Comr., T.C. Memo. 2012-1 creates a safe harbor and that the Regulation should be read as a safe harbor - court noted that Treas. Reg. Sec. 1.170A-14(g) is specific, mandatory and cannot be ignored; petitioner argued that court should create general rule with respect to perpetuity requirement of I.R.C. Sec. 170(h)(5)(A) based on Kaufman; court rejected argument on basis that Kaufman did not create general rule that protecting proceeds from extinguishment of conservation easement would satisfy perpetuity requirement of Treas. Reg. Sec. 1.170A-14(g)).