Legal Opinion
Oakhill Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner
United States Tax Court
Decided February 13, 2020Published
1Opinion of the Court
T.C. Memo. 2020-24
UNITED STATES TAX COURT OAKHILL WOODS, LLC, EFFINGHAM MANAGERS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26557-17. Filed February 13, 2020. Anson H. Asbury and Gilbert L. Carey, Jr., for petitioner. John W. Sheffield III, Christopher D. Bradley, Jason P. Oppenheim, and John T. Arthur, for respondent. MEMORANDUM OPINION LAUBER, Judge: This case involves a charitable contribution deduction claimed by Oakhill Woods, LLC (Oakhill), for a donation of a conservation easement. Currently before the Court are cross-motions for…
2Cases cited22 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
- United States v. BoyleSupreme Court of the United States · 1985
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Bond v. CommissionerUnited States Tax Court · 1993
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