Graev v. Comm'r
United States Tax Court
Ps claimed on their 2004 income tax return a charitable contribution deduction for the donation of a facade easement to NAT and claimed on their 2005 return a carryover of a portion of that deduction.
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Ps claimed on their 2004 income tax return a charitable contribution deduction for the donation of a facade easement to NAT and claimed on their 2005 return a carryover of a portion of that deduction. R's examining agent determined to disallow Ps' claimed charitable contribution deductions and also determined that Ps were liable for the 40% gross valuation misstatement penalty under I.R.C. sec. 6662(h). He prepared a penalty approval form for which he obtained written approval from his immediate supervisor, and on that form only the 40% penalty under I.R.C. sec. 6662(h) was asserted. He…
1Opinion of the Court
LAWRENCE G. GRAEV AND LORNA GRAEV, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Graev v. Comm'r
Docket No. 30638-08
United States Tax Court
2016 U.S. Tax Ct. LEXIS 33; 147 T.C. No. 16;
November 30, 2016, Filed
Graev v. Comm'r, 140 T.C. 377, 2013 U.S. Tax Ct. LEXIS 18 (2013)
Decision will be entered under.
Ps claimed on their 2004 income tax return a charitable contribution deduction for the donation of a facade easement to NAT and claimed on their 2005 return a carryover of a portion of that deduction. R's examining agent determined to disallow Ps' claimed charitable contribution…
Also in this document: Concurrence.
2Cases cited45 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
- United States v. James Daniel Good Real PropertySupreme Court of the United States · 1993
- Hughes Aircraft Co. v. JacobsonSupreme Court of the United States · 1999
40 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mellow Partners, A Partnership v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2018