The Tax Court holds that contribution of a facade easement for historical preservation purposes is not a qualified charitible contribution under Sec. 170(h).
Read the opinion here:
Kaufman v. Commissioner, 134 T.C. No. 9 (2010)
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The Tax Court holds that contribution of a facade easement for historical preservation purposes is not a qualified charitible contribution under Sec. 170(h).
Read the opinion here:
Kaufman v. Commissioner, 134 T.C. No. 9 (2010)