The Tax Court upheld charitable contributions for the donation of conservation (facade) easements to preserve historical architectural elements of petitioner’s property.
Read the opinion here:
Simmons v. Commissioner, T.C. Memo. 2009-208
Decisions and Developments in Federal and State Taxation
The Tax Court upheld charitable contributions for the donation of conservation (facade) easements to preserve historical architectural elements of petitioner’s property.
Read the opinion here:
Simmons v. Commissioner, T.C. Memo. 2009-208