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GLASS v. COMMISSIONER

Docket No. 17878-99.

124 T.C. 258 (2005)

124 T.C. No. 16

CHARLES F. AND SUSAN G. GLASS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 25, 2005.

Attorney(s) appearing for the Case

Charles F. Glass and Susan G. Glass, pro sese.1

Alexandra E. Nicholaides, for respondent.

LARO, Judge:

Petitioners petitioned the Court to redetermine deficiencies of $26,539, $40,175, $26,193, and $22,771 in their Federal income taxes for 1992, 1993, 1994, and 1995, respectively. We decide whether petitioners' respective contributions in 1992 and 1993 of two conservation easements (collectively, conservation easements; separately, conservation easement 1 and conservation easement 2) were qualified conservation contributions under section 170(h...

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