Legal Opinion
Whitehouse Hotel Ltd. Partnership v. Commissioner
Court of Appeals for the Fifth Circuit
Decided August 10, 2010No. 09-60085PublishedCited by 95 opinions
1Opinion of the Court
RHESA HAWKINS BARKSDALE, Circuit Judge:
This appeal by Whitehouse Hotel Limited Partnership, a Louisiana limited partnership, concerns the allowable amount for its claimed $7,445 million charitable-contribution deduction for its donation, in 1997, of a historic-preservation facade easement. The easement burdens the Maison Blanche building, owned by Whitehouse and located in New Orleans. In tax court, Whitehouse challenged the Commissioner of Internal Revenue’s decision, in 2003, which disallowed $6,295 million of the amount claimed for the undisputed qualified conservation easement and imposed…
2Cases cited55 opinions
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- General Electric Co. v. JoinerSupreme Court of the United States · 1997
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- United States v. BoyleSupreme Court of the United States · 1985
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3Cited by95 opinions
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- United States v. Wen Chyu LiuCourt of Appeals for the Fifth Circuit · 2013
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