Oregon Gubernatorial Race Roiled by Candidate's Charitable Deduction for Donation of Home to Fire Department

Tax Prof Jack Bogdanski notes that a personal tax issue has emerged in the Oregon gubernatorial campaign -- Republican candidate (and former NBA player) Chris Dudley took a $350,000 charitable deduction for the donation of his 4,500-square-foot home to be burned down by a local fire department for a training exercise.  Dudley then built an 8,500-square-foot on the site.

• Jack Bog's Blog, Dudley Pushed Another Envelope on Taxes
• Jack Bog's Blog, How Could Dudley's House Have Been Worth $350,000?
• The Oregonian, Dudley Defends $350,000 Tax Deduction for Allowing Lake Oswego Fire Department to Burn Down a House He Owned
• Willamette Week, Burning Down the House: Chris Dudley Took a Large -- and Questionable -- Tax Deduction
• Willamette Week, Read the Document: Chris Dudley's 2004 House Appraisal

Prior TaxProf Blog coverage:

• IRS Burns Kirk Herbstreit's Donation of Home to Fire Department (July 24, 2009)
• IRS Denies Deduction for Homes Donated to Fire Departments and Burned Down (Sept. 26, 2009)
• Court Denies Charitable Deduction for Donation of Home to Fire Department (July 26, 2010)