Legal Opinion
Kiva Dunes Conservation, LLC v. Comm'r
United States Tax Court
Decided June 22, 2009No. 13196-06UnpublishedCited by 8 opinions
1Opinion of the Court
KIVA DUNES CONSERVATION, LLC, E.A. DRUMMOND, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kiva Dunes Conservation, LLC v. Comm'r
No. 13196-06
United States Tax Court
T.C. Memo 2009-145; 2009 Tax Ct. Memo LEXIS 144;
June 22, 2009, Filed
David M. Wooldridge, for petitioner.
Linda J. Wise and John W. Sheffield, for respondent.
Wells, Thomas B.
THOMAS B. WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: By notice of final partnership administrative adjustment (FPAA), respondent disallowed a charitable contribution deduction claimed by Kiva Dunes Conservation LLC…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Olson v. United StatesSupreme Court of the United States · 1934
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
12 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Esgar Corp. v. Comm'rUnited States Tax Court · 2012
- Champions Retreat Golf Founders v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2020
- Atkinson v. Comm'rUnited States Tax Court · 2015
- Barry S. Friedberg & Charlotte Moss v. CommissionerUnited States Tax Court · 2013
- Champions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner v. CommissionerUnited States Tax Court · 2018
3 more not listed; retrieve them via the Exa API.