KAUFMAN v. C.I.R.

No. 14-1863.

784 F.3d 56 (2015)

Gordon KAUFMAN; Lorna Kaufman, Petitioners, Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

April 24, 2015.


Attorney(s) appearing for the Case

Frank Agostino, with whom Tara Krieger, Agostino & Associates, PC, Michael E. Mooney, and Nutter McClennen & Fish LLP were on brief, for appellants.

Patrick J. Urda, Attorney, Tax Division, United States Department of Justice, with whom David A. Hubbert, Deputy Assistant Attorney General, and Jonathan S. Cohen, Attorney, Tax Division, United States Department of Justice, were on brief, for appellee.

Before LYNCH, Chief Judge, THOMPSON and KAYATTA, Circuit Judges.


This appeal turns on a straightforward question: did the Tax Court clearly err when it found that taxpayers Gordon and Lorna Kaufman must pay penalties for claiming a charitable deduction on their tax returns for a worthless historic preservation easement on their home? Finding no clear error, we affirm.

The Kaufmans...

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