Glass v. Comm'r
United States Tax Court
L is a longstanding nonprofit nature conservancy, the tax- exempt purposes of which include the preservation of wildlife, plants, and natural land on or near the shoreline of Lake Michigan. Ps own approximately 10 acres of land (property) that includes a high undeveloped bluff on 460 feet of that shoreline. Bald eagles commonly frequent the bluff. In addition, dense vegetation grows naturally on the bluff.
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L is a longstanding nonprofit nature conservancy, the tax- exempt purposes of which include the preservation of wildlife, plants, and natural land on or near the shoreline of Lake Michigan. Ps own approximately 10 acres of land (property) that includes a high undeveloped bluff on 460 feet of that shoreline. Bald eagles commonly frequent the bluff. In addition, dense vegetation grows naturally on the bluff. That vegetation includes a species of plant, Lake Huron tansy, that is considered to be threatened. The natural values of the bluff also allow it to create or promote a possible habitat for…
1Opinion of the Court
CHARLES F. AND SUSAN G. GLASS, PETITIONERS V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
Glass v. Comm'r
NO. 17878-99
United States Tax Court
124 T.C. 258; 2005 U.S. Tax Ct. LEXIS 17; 124 T.C. No. 16;
May 25, 2005, Filed
L is a longstanding nonprofit nature conservancy, the tax-
exempt purposes of which include the preservation of wildlife,
plants, and natural land on or near the shoreline of Lake
Michigan. Ps own approximately 10 acres of land (property) that
includes a high undeveloped bluff on 460 feet of that shoreline.
Bald eagles commonly frequent the bluff. In addition, dense
vegetation grows…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. Philadelphia National BankSupreme Court of the United States · 1963
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- Haynes v. United StatesSupreme Court of the United States · 1968
7 more not listed; retrieve them via the Exa API.