Legal Opinion
Partita Partners LLC v. United States
District Court, S.D. New York
Decided July 10, 2017No. 15-cv-2561 (PKC)Published
1Opinion of the Court
MEMORANDUM AND ORDER
P. Kevin Castel, United States District Judge
In 2008, plaintiff Partita Partners LLC (“Partita”) claimed a federal tax deduction of $4,186,000 for the donation of a preservation easement in the fagade of a building that it owns on the Upper East Side, The Italianate-style building was constructed in the 1870s, and it has been a part of the Upper East Side Historic District since 1981. Partita made its donation to the Trust for Architectural Easements, and, as part of its deed of easement, reserved *6852,700 square feet for future development rights.
The IRS disallowed the…
2Cases cited14 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Shelley Weinstock v. Columbia UniversityCourt of Appeals for the Second Circuit · 2000
- Jaramillo v. Weyerhaeuser Co.Court of Appeals for the Second Circuit · 2008
- John Delaney v. Bank of America Corp.Court of Appeals for the Second Circuit · 2014
- United States v. WoodsSupreme Court of the United States · 2013
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