Kaufman v. Commisioner of Internal Revenu

LYNCH, Chief Judge.

This appeal turns on a straightforward question: did the Tax Court clearly err when it found that taxpayers Gordon and Lorna Kaufman must pay penalties for claiming a charitable deduction on their tax returns for a worthless historic preservation easement on their home? Finding no clear error, we affirm.

The Kaufmans claimed a charitable deduction of $220,800 on their 2003 and 2004 returns. The deduction corresponded to the purported value of a historic preservation facade easement on their Boston home, which they donated to the National Architectural Trust, since renamed…