Elinor P. McLennan Individually and as of the Estate of Donald R. McLennan Jr., Deceased, Plaintiff/cross-Appellant v. The United States

PLAGER, Circuit Judge.

This case involves a challenge by the United States Government (Government) to certain tax deductions, claimed by Elinor P. and Donald R. McLennan (taxpayer), based on a grant of a scenic easement to the Western Pennsylvania Conservancy. The Conservancy is part of the national conservancy movement, and is a tax-exempt organization under I.R.C. § 501(c)(3) (1988). The Court of Federal Claims 1 concluded that the taxpayer was entitled to the deduction. McLennan v. United States, 23 Cl.Ct. 99 (1991) (McLen-nan I) (partial summary judgment); 24 Cl. Ct. 102 (1991) (McLennan…