Wednesday, July 27, 2011

Gerzog on Mortgages and Conservation Easements

Wendy Gerzog (Baltimore) has posted Mortgages and Conservation Easements: Not a Good Mix (Tax Notes) on SSRN.  Here's the abstract:

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.

Steve Clowney

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