Legal Opinion
RP Golf v. Commissioner
Court of Appeals for the Eighth Circuit
Decided June 26, 2017No. 16-3277PublishedCited by 3 opinions
1Opinion of the Court
BENTON, Circuit Judge.
RP Golf, LLC claimed a charitable deduction of $16.4 million on its 2003 tax return for donating an easement to the Platte County Land Trust (PLT). The Commissioner of Internal Revenue disallowed the deduction, finding RP Golf did not make a “qualified contribution easement” under 26 U.S.C. § 170(b)(1)(E). After trial, the tax court 2 ruled for the Commissioner. RP Golf, LLC v. Comm’r, 111 T.C.M. (CCH) 1362 (2016). Having jurisdiction under 26 U.S.C. § 7482, this court affirms.
I
In 1997 and 1998, RP Golf acquired land in Platte County, Missouri. It developed two private…
2Cases cited11 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Chase Bank USA, N. A. v. McCoySupreme Court of the United States · 2011
- Commissioner v. EngleSupreme Court of the United States · 1984
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
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3Cited by3 opinions
- Boechler, P.C. v. CIRCourt of Appeals for the Eighth Circuit · 2026
- Canyon Vineyard Estates I v. DeJoriaCalifornia Court of Appeal · 2022
- Palmolive Bldg. Investors, LLC v. Comm'rUnited States Tax Court · 2017