Legal Opinion
Commissioner v. Simmons
Court of Appeals for the D.C. Circuit
Decided June 21, 2011No. 10-1063PublishedCited by 64 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge GINSBURG.
GINSBURG, Circuit Judge:
The Commissioner of Internal Revenue appeals a decision of the Tax Court holding taxpayer Dorothy Jean Simmons was entitled to claim deductions in 2003 and 2004 for donating to the L’Enfant Trust, Inc. conservation easements on the fagades of two buildings located in an historic district. The Commissioner argues Simmons may not take these deductions because her contribution was not “exclusively for conservation purposes,” as required by 26 U.S.C. § 170(h)(1)(C), and because she failed to obtain “qualified…
2Cases cited7 opinions
- Bond v. CommissionerUnited States Tax Court · 1993
- Taylor v. CommissionerUnited States Tax Court · 1977
- Hilborn v. CommissionerUnited States Tax Court · 1985
- Sitka Sound Seafoods, Inc. v. National Labor Relations BoardCourt of Appeals for the D.C. Circuit · 2000
- Spirit of the Sage Council v. NortonCourt of Appeals for the D.C. Circuit · 2005
2 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Mitchell v. CommissionerCourt of Appeals for the Tenth Circuit · 2015
- Scheidelman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2012
- Kaufman v. ShulmanCourt of Appeals for the First Circuit · 2012
- In Re Kellogg Brown & Root, Inc.Court of Appeals for the D.C. Circuit · 2015
- B. Belk, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 2014
59 more not listed; retrieve them via the Exa API.