TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, September 30, 2013

Gerzog: Graev and Conditional Facade Easements

Tax Analysys Logo (2013)Wendy C. Gerzog (Baltimore), Graev: Conditional Facade Easement, 140 Tax Notes 1607 (Sept. 30, 2013):

In Graev v. Commissioner, [140 T.C. No. 17 (June 24, 2013),] the Tax Court decided whether the taxpayers’ donations of a facade easement and cash contributions were conditional gifts and therefore disallowable as charitable deductions under the requirements of the regulations.

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