Mitchell v. Comm’r of Internal Rev.

Petitioner Ramona Mitchell appealed a Tax Court decision to deny a charitable contribution deduction for a donation of a conservation easement on real property that was, at the time of the donation, subject to an unsubordinated mortgage. Specifically, she challenged the Tax Court’s conclusion that the donation failed to comply with the Internal Revenue Code (and its implementing regulations). Finding no reversible error, the Tenth Circuit affirmed the Tax Court. View "Mitchell v. Comm'r of Internal Rev." on Justia Law