Before and after the IRS issued final regulations governing the circumstances under which easement donations would be allowable as charitable deductions (Treasury Regulations Section 1.170A-14), several cases relating to historic preservation easements were heard by the United States Tax Court. The following case citations cover five significant cases resolving issues raised by the IRS relating to the valuation of historic preservation easement donations. The Trust recommends that potential donors review the cases cited below with their legal and tax advisors in addition to the other materials provided in the Tax Law Library and News and Analysis sections of this website.
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- Hilborn v. Commissioner, 85 T.C. 677 (U.S. Tax Ct. 1985)
- Nicoladis v. Commissioner, T.C. Memo 1988-163 (U.S.Tax Ct. 1988)
- Losch v. Commissioner, T.C. Memo 1988-230 (U.S. Tax Ct. 1988)
- Griffin v. Commissioner, T.C. Memo 1989-130 (U.S.Tax Ct. 1988)
- Dorsey v. Commissioner, T.C. Memo 1990-242 (U.S. Tax Ct. 1990)
Hilborn v. Commissioner, 85 T.C. 677 (U.S. Tax Ct. 1985)
Hilborn v. Commissioner, 85 T.C. 677 (U.S. Tax Ct. 1985)
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Nicoladis v. Commissioner, T.C. Memo 1988-163 (U.S.Tax Ct. 1988)
Nicoladis v. Commissioner, T.C. Memo 1988-163 (U.S.Tax Ct. 1988)
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Losch v. Commissioner, T.C. Memo 1988-230 (U.S. Tax Ct. 1988)
Losch v. Commissioner, T.C. Memo 1988-230 (U.S. Tax Ct. 1988)
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Griffin v. Commissioner, T.C. Memo 1989-130 (U.S.Tax Ct. 1988)
Griffin v. Commissioner, T.C. Memo 1989-130 (U.S.Tax Ct. 1988)
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Dorsey v. Commissioner, T.C. Memo 1990-242 (U.S. Tax Ct. 1990)
Dorsey v. Commissioner, T.C. Memo 1990-242 (U.S. Tax Ct. 1990)
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