McLennan v. United States

OPINION

FUTEY, Judge.

This tax case is before the court after a trial on the merits. Plaintiff seeks a refund of $325,438.59 in federal income taxes paid in the 1980 and 1981 taxable years, for the contribution of a scenic easement to the Western Pennsylvania Conservancy (Conservancy). Defendant maintains that plaintiff’s transfer of the scenic easement was not a charitable contribution under § 170 of the Internal Revenue Code of the 1954 (Code),1 26 U.S.C. § 170, and alternatively, that plaintiff was entitled to a $70,000.00 deduction for the charitable donation.

Factual Background

The facts…