Legal Opinion
Champions Retreat Golf Founders, LLC., Riverwood Land, LLC., Tax Matters Partner v. Commissioner
United States Tax Court
Decided September 10, 2018No. 4868-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-146
UNITED STATES TAX COURT CHAMPIONS RETREAT GOLF FOUNDERS, LLC., RIVERWOOD LAND, LLC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4868-15. Filed September 10, 2018. Vivian D. Hoard, for petitioner. Teri L. Jackson and John P. Healy, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION PUGH, Judge: After concessions, the issue for decision is whether Champions Retreat Golf Founders, LLC (Champions Retreat), is entitled to a $10,427,435 charitable contribution deduction related to the donation of a qualified conservation…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Knudsen v. Comm'rUnited States Tax Court · 2008
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