David F. Hewitt & Tammy K. Hewitt v. Commissioner

T.C. Memo. 2020-89

UNITED STATES TAX COURT DAVID F. HEWITT AND TAMMY K. HEWITT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23809-17. Filed June 17, 2020. Michelle A. Levin, David M. Wooldridge, Ronald A. Levitt, and Gregory P. Rhodes, for petitioners. Edwin B. Cleverdon, Jerrika C. Anderson, and Horace Crump, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION GOEKE, Judge: In 2012 petitioner David Hewitt granted a conservation easement to a qualified organization under section 170(h)(3) on rural farm land -2- [*2] that has been in his family for nearly 60 years.1…