1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 92 T.C.M.
  5. 92 T.C.M. 529 (2006)
 

GOLDSBY v. COMMISSIONER

Docket No. 8232-05.

92 T.C.M. 529 (2006)

T.C. Memo. 2006-274

Thomas B. Goldsby, Jr. and Sandra C. Goldsby, v. Commissioner.

United States Tax Court.

December 27, 2006.

Attorney(s) appearing for the Case

Scott F. May, for petitioners.

Edsel Ford Holman, Jr., for respondent.

MEMORANDUM OPINION

KROUPA, Judge:

Respondent determined a $124,662 deficiency in petitioners' Federal income tax for 2002 by denying a $390,629 charitable contribution pass-through deduction petitioners carried over from 2000 regarding conservation easements on real estate owned by the Goldsby-Matthews Trust (the trust). We are asked to decide as a threshold issue whether petitioners may deduct the charitable contribution. We conclude that they may not....

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases