Scheidelman v. Commissioner

Taxpayer Huda T. Scheidelman appeals from a January 16, 2013, judgment of the United States Tax Court (Cohen, J.). Scheidelman donated a fagade conservation easement to the National Architectural Trust, and claimed a charitable deduction pursuant to Internal Revenue Code § 170(f)(3)(B)(iii). She argues that the Tax Court erred in finding that the easement had no negative impact on the value of her property. To the contrary, the Tax Court applied the correct legal standards, and its factual findings were supported by substantial evidence. We affirm.

I

In 1997 Scheidelman paid $255,000 for a…