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AKERS v. C.I.R.

No. 85-1127.

799 F.2d 243 (1986)

William B. AKERS and Jo Ann Akers, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided August 20, 1986.

Attorney(s) appearing for the Case

Mark H. Westlake (argued), Tune, Entrekin & White, Nashville, Tenn., for petitioners-appellants.

Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., Glenn L. Archer, Jr., Asst. Atty. Gen., Richard Farber, Michael J. Roach (argued), for respondent-appellee.

Before LIVELY, Chief Judge, and JONES and NELSON, Circuit Judges.

PER CURIAM.

Mr. & Mrs. William B. Akers gave to a charity a "scenic easement" burdening some 1340 acres of land they own in Cheatham County, Tennessee. Their appraiser concluded that the easement had a fair market value of $772,000, and they used that valuation in determining their charitable deductions for federal income tax purposes. The Internal Revenue Service disallowed the deductions, and the Akers petitioned the Tax Court for relief. On the basis of an...

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