Legal Opinion
Oakbrook Land Holdings, LLC, William Duane Horton, Tax Matters Partner v. Commissioner
United States Tax Court
Decided May 12, 2020No. 5444-13Published
1Opinion of the Court
154 T.C. No. 10
UNITED STATES TAX COURT OAKBROOK LAND HOLDINGS, LLC, WILLIAM DUANE HORTON, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5444-13. Filed May 12, 2020. In 2008 P donated a conservation easement to a qualified or- ganization and claimed a charitable contribution deduction under I.R.C. sec. 170(a). The easement deed provided that, if the conser- vation restriction were extinguished at some future date, the donee would receive a share of the proceeds equal to the fair market value of the easement on the date the contribution was made. The…
2Cases cited98 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Board of Regents of State Colleges v. RothSupreme Court of the United States · 1972
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1943
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