Legal Opinion
Carroll v. Comm'r
United States Tax Court
Decided April 27, 2016No. Docket No. 5445-13PublishedCited by 14 opinions
1Opinion of the Court
DOUGLAS G. CARROLL, III AND DEIRDRE M. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Carroll v. Comm'r
Docket No. 5445-13
United States Tax Court
146 T.C. 196; 2016 U.S. Tax Ct. LEXIS 14; 146 T.C. No. 13;
April 27, 2016, Filed
Decision will be entered under Rule 155.
In 2005 Ps contributed a conservation easement on a parcel of land to two qualified organizations. Ps' conservation easement provides that, in the event that the conservation purpose is extinguished because of an unexpected change in circumstances surrounding the donated property, the donee organizations are…
2Cases cited23 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Freytag v. CommissionerSupreme Court of the United States · 1991
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Freytag v. CommissionerUnited States Tax Court · 1987
18 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- PBBM-Rose Hill, Ltd. v. Comm'r of Internal RevenueCourt of Appeals for the Fifth Circuit · 2018
- Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020
- Cottonwood Place, LLC, Hugh F. Smisson, III, Tax Matters Partner v. CommissionerUnited States Tax Court · 2020
- David F. Hewitt & Tammy K. Hewitt v. CommissionerUnited States Tax Court · 2020
- David F. Hewitt & Tammy K. Hewitt v. CommissionerUnited States Tax Court · 2020
9 more not listed; retrieve them via the Exa API.