Legal Opinion
Esgar Corp. v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 7, 2014No. 12-9009PublishedCited by 23 opinions
1Opinion of the Court
KELLY, Circuit Judge.
Petitioners-Appellants Esgar Corporation, George and Georgetta Tempel, and Delmar and Patricia Holmes (collectively, the “Taxpayers”) appeal from two decisions of the United States Tax Court. Esgar Corp. v. Comm’r, 103 T.C.M. (CCH) 1185, 2012 WL 371809 (T.C.2012); Tempel v. Comm’r, 136 T.C. 341 (T.C.2011). They argue that the Tax Court erred in valuing conservation easements they claimed as charitable deductions and in determining the holding period of state tax credits they sold. Our jurisdiction arises under I.R.C. § 7482, 1 and we affirm.
Background
In 1987, Esgar, the…
2Cases cited36 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Olson v. United StatesSupreme Court of the United States · 1934
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
31 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Hawkins v. Schwan's Home Service, Inc.Court of Appeals for the Tenth Circuit · 2015
- Mitchell v. CommissionerCourt of Appeals for the Tenth Circuit · 2015
- Cropper v. CommissionerCourt of Appeals for the Tenth Circuit · 2016
- Philip Long v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2014
- Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 2016
18 more not listed; retrieve them via the Exa API.