McLennan v. United States

OPINION

FUTEY, Judge.

This tax case is before the court on cross-motions for partial summary judgment. Plaintiff seeks a refund of $325,-438.69 for federal income taxes paid in the 1980 and 1981 taxable years for the contribution of a scenic easement to the Western Pennsylvania Conservancy (Conservancy). Defendant maintains that plaintiff’s transfer of the scenic easement was not a charitable contribution under § 170 of the Internal Revenue Code of the 1954 (Code),1 26 U.S.C. § 170. For the reasons stated below, defendant’s motion for partial summary judgment is denied and plaintiff’s motion is…