Graev v. Commissioner
United States Tax Court
Petitioner husband ("P-H") contributed cash and a conservation easement to N, a charitable organization. Before the contribution, N at P-H's request issued to P-H a side letter which promised that, in the event R disallows Ps' charitable contribution deductions, N "will promptly refund your entire cash endowment contribution and join with you to immediately remove the facade conservation easement from the property's title". Ps claimed charitable contribution deductions for…
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Petitioner husband ("P-H") contributed cash and a conservation easement to N, a charitable organization. Before the contribution, N at P-H's request issued to P-H a side letter which promised that, in the event R disallows Ps' charitable contribution deductions, N "will promptly refund your entire cash endowment contribution and join with you to immediately remove the facade conservation easement from the property's title". Ps claimed charitable contribution deductions for the cash and easement donations. R contends the side letter made those contributions conditional gifts that are not…
1Opinion of the Court
CONTENTS
FINDINGS OF FACT . 379
NAT . 379
The property . 380
Increased IRS scrutiny of easement contributions . 380
NAT’s solicitation . 381
The side letter . 383
Appraisal . 384
Noncash contribution to NAT . 384
385 Cash contribution to NAT .
386 Subsequent communications from NAT ...
2004 and 2005 Federal income tax returns CO 00 O
Notice of deficiency . CO 00 <1
OPTNTON .. . t-oc oc
I. Charitable contributions . 388
A. Generally . 388
B. Conditional gifts . 388
C. Partial interests in general . 390
D. Conservation easements . 391
E. Construing “so remote as to be negligible” . 393
II. Analysis . 394
A. The…
2Cases cited37 opinions
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- Borchers v. CommissionerUnited States Tax Court · 1990
- Richard J. Borchers Jane E. Borchers v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Commissioner v. SimmonsCourt of Appeals for the D.C. Circuit · 2011
32 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Carroll v. Comm'rUnited States Tax Court · 2016
- Wachter v. Comm'rUnited States Tax Court · 2014
- Lawrence G. Graev & Lorna Graev v. CommissionerUnited States Tax Court · 2017
- Estate of Belmont v. CommissionerUnited States Tax Court · 2015
- Graev v. Comm'rUnited States Tax Court · 2016
8 more not listed; retrieve them via the Exa API.