Legal Opinion
Glade Creek Partners, LLC, Sequatchie Holdings, LLC, Tax Matters Partner v. Commissioner
United States Tax Court
Decided November 2, 2020No. 22272-17Unpublished
1Opinion of the Court
T.C. Memo. 2020-148
UNITED STATES TAX COURT GLADE CREEK PARTNERS, LLC, SEQUATCHIE HOLDINGS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22272-17. Filed November 2, 2020. Gregory P. Rhodes, David M. Wooldridge, Ronald A. Levitt, and Michelle A. Levin, for petitioner. W. Benjamin McClendon, Amber B. Martin, and William W. Kiessling, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: In 2012 Glade Creek Partners, LLC (Glade Creek), donated a conservation easement on 1,313 acres of undeveloped real estate on the Cumberland…
2Cases cited28 opinions
- Olson v. United StatesSupreme Court of the United States · 1934
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- United States v. WoodsSupreme Court of the United States · 2013
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