Legal Opinion
Belair Woods, LLC, Effingham Managers, LLC, Tax Matters Partner v. Commissioner
United States Tax Court
Decided September 20, 2018No. 19493-17Unpublished
1Opinion of the Court
T.C. Memo. 2018-159
UNITED STATES TAX COURT BELAIR WOODS, LLC, EFFINGHAM MANAGERS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 19493-17. Filed September 20, 2018. David M. Wooldridge, Ronald Levitt, Gregory P. Rhodes, and Michelle A. Levin, for petitioner. Christopher D. Bradley, David Delduco, and Jason P. Oppenheim, for respondent. MEMORANDUM OPINION LAUBER, Judge: This case involves a charitable contribution deduction claimed by Belair Woods, LLC (Belair), for a conservation easement. Currently -2- [*2] before the Court are cross-motions for…
2Cases cited18 opinions
- 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
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
- Knight-Ridder Newspapers, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
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