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C.I.R. v. SIMMONS

No. 10-1063.

646 F.3d 6 (2011)

COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellant v. Dorothy Jean SIMMONS, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided June 21, 2011.

Attorney(s) appearing for the Case

Patrick J. Urda , Attorney, U.S. Department of Justice, argued the cause for appellant. With him on the briefs was Kenneth L. Greene , Attorney.

Robert J. Onda argued the cause for appellee. With him on the brief was Timothy S. Rankin .

Matthew A. Eisenstein was on the brief for amici curiae the National Trust for Historic Preservation, the L'Enfant Trust, and Foundation for the Preservation of Historic Georgetown in support of appellee.

Opinion for the Court filed by Circuit Judge GINSBURG.

GINSBURG, Circuit Judge:

The Commissioner of Internal Revenue appeals a decision of the Tax Court holding taxpayer Dorothy Jean Simmons was entitled to claim deductions in 2003 and 2004 for donating to the L'Enfant Trust, Inc. conservation easements on the façades of two buildings located in an historic district. The Commissioner argues Simmons may not take these deductions because her contribution was not "exclusively for conservation purposes," as required...

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