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McLENNAN v. U.S.

Nos. 92-5122, 92-5128.

994 F.2d 839 (1993)

Elinor P. McLENNAN, Individually and as Executrix of the Estate of Donald R. McLennan, Jr., Deceased, Plaintiff/Cross-Appellant, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

June 4, 1993.

Attorney(s) appearing for the Case

Michael J. Lynch, Kirkpatrick & Lockhart, Pittsburgh, PA, argued for plaintiff/cross-appellant. With him on the brief was Nicholas P. Vari.

Kenneth W. Rosenberg, Atty., Dept. of Justice, Washington, DC, argued for defendant-appellant. With him on the brief were James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Ann B. Durney and Steven W. Parks.

William J. Smith and Carolyn D. Duronio, Reed Smith Shaw & McClay, Pittsburgh, PA, were on the brief for the Amicus Curiae, Western Pennsylvania Conservancy.

Before PLAGER, LOURIE, and CLEVENGER, Circuit Judges.

PLAGER, Circuit Judge.

This case involves a challenge by the United States Government (Government) to certain tax deductions, claimed by Elinor P. and Donald R. McLennan (taxpayer), based on a grant of a scenic easement to the Western Pennsylvania Conservancy. The Conservancy is part of the national conservancy movement, and is a tax-exempt organization under I.R.C. § 501(c)(3) (1988). The Court of Federal Claims1 concluded that the...

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