Whitehouse Hotel L.P. v. Comm'r
United States Tax Court
The parties agree that W, a partnership, is entitled to a charitable contribution deduction on account of its having made a qualified conservation contribution to a qualified organization. They disagree as to the amount of the contribution.
Read the full summary
The parties agree that W, a partnership, is entitled to a charitable contribution deduction on account of its having made a qualified conservation contribution to a qualified organization. They disagree as to the amount of the contribution. They further disagree as to whether, if W overstated the amount of the deduction, the overstatement amounted to a substantial valuation misstatement or a gross valuation misstatement and, if either, whether any resulting accuracy-related penalty is excused on account of reasonable cause. P also objects to the appraisal testimony of R's expert witness, A,…
1Opinion of the Court
WHITEHOUSE HOTEL LIMITED PARTNERSHIP, QHR HOLDINGS-NEW ORLEANS, LTD., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Whitehouse Hotel L.P. v. Comm'r
No. 12104-03
United States Tax Court
131 T.C. 112; 2008 U.S. Tax Ct. LEXIS 28; 131 T.C. No. 10;
October 30, 2008, Filed
The parties agree that W, a partnership, is entitled to a
charitable contribution deduction on account of its having made a qualified conservation contribution to a qualified organization. They disagree as to the amount of the contribution. They further disagree as to whether, if W overstated the amount…
2Cases cited45 opinions
- Daubert v. Merrell Dow Pharmaceuticals, Inc.Supreme Court of the United States · 1993
- Kumho Tire Co. v. CarmichaelSupreme Court of the United States · 1999
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Jules R. Viterbo, Et Ux, (Patricia Viterbo) v. The Dow Chemical Co.Court of Appeals for the Fifth Circuit · 1987
- United States v. 14.38 Acres of Land, More or Less Situated in Leflore County, MississippiCourt of Appeals for the Fifth Circuit · 1996
40 more not listed; retrieve them via the Exa API.