Legal Opinion
B. Belk, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided December 16, 2014No. 13-2161PublishedCited by 21 opinions
1Opinion of the Court
Affirmed by published opinion. Judge MOTZ wrote the opinion, in which Judge KING and Judge KEENAN joined.
DIANA GRIBBON MOTZ, Circuit Judge:
After taxpayers donated a conservation easement to a land trust, they claimed a $10,524,000 charitable deduction for the asserted value of the easement. The Tax Court held that the easement did not qualify as a charitable contribution and so the taxpayers were not entitled to the deduction. For the reasons that follow, we affirm.
I
The parties stipulated to the following facts before the Tax Court.
Between 1994 and 1996, B.V. and Harriet Belk accumulated…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Amer Bus Assn v. Slater, Rodney E.Court of Appeals for the D.C. Circuit · 2000
- Commissioner v. SimmonsCourt of Appeals for the D.C. Circuit · 2011
- Commissioner of Internal Revenue v. ProcterCourt of Appeals for the Fourth Circuit · 1944
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- PBBM-Rose Hill, Ltd. v. Comm'r of Internal RevenueCourt of Appeals for the Fifth Circuit · 2018
- BC Ranch II, L.P. v. CommissionerCourt of Appeals for the Fifth Circuit · 2017
- Carroll v. Comm'rUnited States Tax Court · 2016
- TOT Property Holdings, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- Mann v. United StatesDistrict Court, D. Maryland · 2019
16 more not listed; retrieve them via the Exa API.