Legal Opinion
Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner v. Commissioner
United States Tax Court
Decided May 12, 2020No. 5444-13Unpublished
1Opinion of the Court
T.C. Memo. 2020-54
UNITED STATES TAX COURT OAKBROOK LAND HOLDINGS, LLC, WILLIAM DUANE HORTON, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5444-13. Filed May 12, 2020. David M. Wooldridge, Michelle A. Levin, Ronald A. Levitt, and Gregory P. Rhodes, for petitioner. W. Benjamin McClendon, Bruce K. Meneely, Robert W. Dillard, and William W. Kiessling, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: In recent years the Commissioner has attacked a popular form of charitable contribution--the donation of conservation…
2Cases cited23 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Auer v. RobbinsSupreme Court of the United States · 1997
- Kisor v. WilkieSupreme Court of the United States · 2019
- Christopher v. Smithkline Beecham Corp.Supreme Court of the United States · 2012
- Aron Rosenberg v. Xm Ventures, a Maryland Trust and Motient Corporation, a Delaware CorporationCourt of Appeals for the Third Circuit · 2001
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