Legal Opinion
Minnick v. Commissioner
Court of Appeals for the Ninth Circuit
Decided August 12, 2015No. 13-73234PublishedCited by 16 opinions
1Opinion of the Court
OPINION
2Per curiam
We are asked to decide whether Treasury Regulation § 1.170A-14(g)(2) requires that, for a taxpayer to take a deduction for the donation of a conservation easement, any mortgage , on the property must be subordinated to the easement at the time of the donation. We hold that this is required by the regulation and thus affirm the decision of the Tax Court to that effect.
I. Background
Walter C. Minnick and A.K. Lienhart (“Taxpayers”) are a married couple. In 2005, Minnick took out a $400,000 loan from U.S. Bank. The loan was secured by an undeveloped plot of land Minnick already owned in…
3Cases cited9 opinions
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- Christopher v. Smithkline Beecham Corp.Supreme Court of the United States · 2012
- The Ann Jackson Family Foundation v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
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4Cited by16 opinions
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