1. Home
  2. Browse Decisions
  3. F.3d
  4. 646 F.3d
  5. 646 F.3d 6 (2011)
 

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...

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