Legal Opinion
Anthony M. Kissling & Suzanne R. Kissling v. Commissioner
United States Tax Court
Decided November 12, 2020No. 19857-10Unpublished
1Opinion of the Court
T.C. Memo. 2020-153
UNITED STATES TAX COURT ANTHONY M. KISSLING AND SUZANNE R. KISSLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19857-10. Filed November 12, 2020. Robert J. Lane, Jr., Stephen W. Kelkenberg, James M. Bandoblu, Jr., and William S. Turkovich, for petitioners. Marc L. Caine, Gennady Zilberman, and Peggy Gartenbaum, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: In 2004 the Kissling Interests, LLC contributed facade easements on three commercial buildings to the National Architectural Trust. The buildings were in a historic…
2Cases cited18 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
- Commissioner v. SimmonsCourt of Appeals for the D.C. Circuit · 2011
- Hilborn v. CommissionerUnited States Tax Court · 1985
- Wolfsen Land & Cattle Co. v. CommissionerUnited States Tax Court · 1979
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