Legal Opinion
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner
United States Tax Court
Decided July 22, 2020No. 19493-17Unpublished
1Opinion of the Court
T.C. Memo. 2020-112
UNITED STATES TAX COURT BELAIR WOODS, LLC, EFFINGHAM MANAGERS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19493-17. Filed July 22, 2020. David M. Wooldridge, Ronald Levitt, Gregory P. Rhodes, and Michelle A. Levin, for petitioner. Christopher D. Bradley, Jason P. Oppenheim, John W. Sheffield III, and John T. Arthur, for respondent. MEMORANDUM OPINION LAUBER, Judge: This is one of many cases in this Court involving chari- table contribution deductions for conservation easements. Currently before the -2- [*2] Court is a…
2Cases cited15 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- New Hampshire v. MaineSupreme Court of the United States · 2001
- Auer v. RobbinsSupreme Court of the United States · 1997
- Walter Burnes v. Pemco AeroplexCourt of Appeals for the Eleventh Circuit · 2002
- Sandra Slater v. United Steel CorporationCourt of Appeals for the Eleventh Circuit · 2017
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