TaxProf Blog

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

Tuesday, July 26, 2011

Gerzog: Mortgages and Conservation Easements -- Not a Good Mix

Wendy C. Gerzog (Baltimore) has posted Mortgages and Conservation Easements: Not a Good Mix, 132 Tax Notes 437 (July 25, 2011), on SSRN. Here is the abstract:

This article reviews Kaufman [v. Commissioner, 136 T.C. No. 13 (2011)], and the Tax Court’s reconsideration of its summary judgment decision that rejected the taxpayers’ deduction for a facade easement charitable deduction. The issues newly considered are the deductibility of the taxpayers’ required cash payments to the charity in connection with obtaining a facade easement charitable deduction and the application of various penalties.

https://taxprof.typepad.com/taxprof_blog/2011/07/gerzog-.html

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