1. Home
  2. Browse Decisions
  3. F.3d
  4. 615 F.3d
  5. 615 F.3d 321 (2010)
 

WHITEHOUSE HOTEL LTD. PARTNERSHIP v. C.I.R.

No. 09-60085.

615 F.3d 321 (2010)

WHITEHOUSE HOTEL LIMITED PARTNERSHIP; QHR Holdings-New Orleans Limited, Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

August 10, 2010.

Attorney(s) appearing for the Case

Gary J. Elkins (argued), Yvonne Chalker, Elkins, P.L.C., Andrew Lewis Kramer, New Orleans, LA, for Petitioners-Appellants.

Bethany Buck Hauser (argued), Dept. of Justice, Kenneth L. Greene, Nathan J. Hochman, Dept. of Justice, Tax Div., Appellate Section, Washington, DC, Robert R. Di Trolio, John DiCicco, Clarissa C. Potter, Washington, DC, for Respondent-Appellee.

Elizabeth Sherrill Merritt, Washington, DC, for Nat. Trust for Historic Preservation in U.S., Amicus Curiae.

Before BARKSDALE, GARZA and DENNIS, Circuit Judges.

RHESA HAWKINS BARKSDALE, Circuit Judge:

This appeal by Whitehouse Hotel Limited Partnership, a Louisiana limited partnership, concerns the allowable amount for its claimed $7.445 million charitable-contribution deduction for its donation, in 1997, of a historic-preservation facade easement. The easement burdens the Maison Blanche building, owned by Whitehouse and located in New Orleans. In tax court, Whitehouse challenged the Commissioner of Internal Revenue's decision...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases