Legal Opinion
Scheidelman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 15, 2012No. 10-3587 (L)PublishedCited by 30 opinions
1Opinion of the Court
DENNIS JACOBS, Chief Judge:
Taxpayer Huda Seheidelman appeals a decision of the Tax Court disallowing her deduction for the value of a “facade conservation easement” that she donated to the National Architectural Trust (the “Trust”). The Tax Court ruled that the appraisal she obtained insufficiently explained the method and basis of valuation, and thereby failed to comply with the Treasury Regulation defining a qualified appraisal. See Treas. Reg. § 1.170A-13(c)(8). We conclude that the appraisal sufficiently detailed the method and basis of valuation. The Tax Court also disallowed her…
2Cases cited17 opinions
- Auer v. RobbinsSupreme Court of the United States · 1997
- Hernandez v. CommissionerSupreme Court of the United States · 1989
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Bond v. CommissionerUnited States Tax Court · 1993
- Commissioner v. SimmonsCourt of Appeals for the D.C. Circuit · 2011
12 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Diebold Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2013
- Kaufman v. ShulmanCourt of Appeals for the First Circuit · 2012
- Graev v. CommissionerUnited States Tax Court · 2013
- Jeff Blau, Tax Matters Partner of RERI Holdings I, LLC v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2019
- Kaufman v. Commisioner of Internal RevenuCourt of Appeals for the First Circuit · 2015
25 more not listed; retrieve them via the Exa API.