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Taxation & Estate Planning

: TaxProf Blog

Tax Court OKs D.C. Facade Conservation Easements, But Reduces Charitable Deduction by 61%

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The Tax Court yesterday approved charitable deductions for facade conservation easements on two homes located in Washington, D.C., but reduced the valuation. The taxpayer had valued the facade conservation easements at 11% and 13% of the $2.1 million fmv of the homes (within the 10% - 15% range specified on...

Full post as published by TaxProf Blog on September 16, 2009 (boomark / email).

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