Hughes v. Comm'r
United States Tax Court
P granted a conservation easement to a qualified conservation organization and claimed a $ 3,100,000 charitable contribution deduction on his 2000 Federal income tax return. R determined a deficiency on the basis that P overstated the amount of his charitable contribution by $ 1,107,625. Held: P is liable for the deficiency.
1Opinion of the Court
NICK R. HUGHES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hughes v. Comm'r
No. 6395-06
United States Tax Court
T.C. Memo 2009-94; 2009 Tax Ct. Memo LEXIS 94; 97 T.C.M. (CCH) 1488;
May 6, 2009, Filed
P granted a conservation easement to a qualified conservation organization and claimed a $ 3,100,000 charitable contribution deduction on his 2000 Federal income tax return. R determined a deficiency on the basis that P overstated the amount of his charitable contribution by $ 1,107,625.
Held: P is liable for the deficiency.
Joseph H. Thibodeau and Vincent M. Lane, for petitioner.
Sara J.…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- In Re Paoli Railroad Yard PCB LitigationCourt of Appeals for the Third Circuit · 1994
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Olson v. United StatesSupreme Court of the United States · 1934
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
23 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
- Esgar Corp. v. CommissionerCourt of Appeals for the Tenth Circuit · 2014
- Boltar, L.L.C. v. Comm'rUnited States Tax Court · 2011
- Tempel v. Comm'rUnited States Tax Court · 2011
- Esgar Corp. v. Comm'rUnited States Tax Court · 2012
9 more not listed; retrieve them via the Exa API.