Mortgages and Conservation Easements: Not a Good Mix
Wendy C. Gerzog
University of Baltimore - School of Law
July 25, 2011
Tax Notes, Vol. 132, No. 4, p. 437, 2011
University of Baltimore School of Law Legal Studies Research Paper
This article reviews Kaufman and the Tax Court’s reconsideration of its summary judgment decision that rejected the taxpayers’ deduction for a facade easement charitable deduction. The issues newly considered are the deductibility of the taxpayers’ required cash payments to the charity in connection with obtaining a facade easement charitable deduction and the application of various penalties.
Number of Pages in PDF File: 6
Keywords: charitable deduction, conservation easement, facade easement, income tax, tax penalties, Kaufman
JEL Classification: D64, H24, K34Accepted Paper Series
Date posted: July 25, 2011
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