Legal Opinion
Mitchell v. Commissioner
Court of Appeals for the Tenth Circuit
Decided January 6, 2015No. 13-9003PublishedCited by 30 opinions
1Opinion of the Court
McHUGH, Circuit Judge.
The Petitioner, Ramona L. Mitchell, appeals the decision of the United States Tax Court denying a charitable contribution deduction for a donation of a conservation easement on real property that was, at the time of the donation, subject to an unsu-bordinated mortgage. Specifically, she challenges the Tax Court’s conclusion that the donation failed to comply with the Internal Revenue Code (the Code) and its implementing regulations. Exercising jurisdiction pursuant to 26 U.S.C. § 7482, we affirm.
BACKGROUND
A. Factual Background 1
In 1998, Charles and Ramona Mitchell…
2Cases cited28 opinions
- Auer v. RobbinsSupreme Court of the United States · 1997
- Begay v. United StatesSupreme Court of the United States · 2008
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
- Christopher v. Smithkline Beecham Corp.Supreme Court of the United States · 2012
- Fourco Glass Co. v. Transmirra Products Corp.Supreme Court of the United States · 1957
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3Cited by30 opinions
- PBBM-Rose Hill, Ltd. v. Comm'r of Internal RevenueCourt of Appeals for the Fifth Circuit · 2018
- Cropper v. CommissionerCourt of Appeals for the Tenth Circuit · 2016
- Jake's Fireworks v. Department of LaborCourt of Appeals for the Tenth Circuit · 2018
- Jerry Duncan v. Leonard MuzynCourt of Appeals for the Sixth Circuit · 2016
- Minnick v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
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