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KAUFMAN v. SHULMAN

Nos. 11-2017, 11-2022.

687 F.3d 21 (2012)

Gordon KAUFMAN; Lorna Kaufman, Petitioners, Appellants/Cross-Appellees, v. Douglas SHULMAN, Commissioner of Internal Revenue, Respondent, Appellee/Cross-Appellant.

United States Court of Appeals, First Circuit.

Decided July 19, 2012.

Attorney(s) appearing for the Case

Catherine M.A. Carroll with whom Seth P. Waxman , Thomas R. Dettore and Wilmer Cutler Pickering Hale and Dorr LLP were on brief for petitioners, appellants/cross-appellees.

Rebecca K. Troth , David R. Hill , Ryan C. Morris , Sidley Austin LLP, Paul W. Edmondson , Elizabeth S. Merritt and Ross M. Bradford , National Trust for Historic Preservation, on brief for the National Trust for Historic Preservation, Amicus Curiae.

Patrick J. Urda , Tax Division, Department of Justice, with whom Tamara W. Ashford , Deputy Assistant Attorney General, and Kenneth L. Greene , Tax Division, Department of Justice, were on brief for respondent, appellee/cross-appellant.

Before LYNCH, Chief Judge, BOUDIN and LIPEZ, Circuit Judges.

BOUDIN, Circuit Judge.

This case comprises appeals by both sides — the Commissioner of Internal Revenue ("the IRS") and the taxpayers Gordon and Lorna Kaufman — from a decision of the Tax Court. The subject is deductions on the couple's joint returns of the asserted value of Lorna Kaufman's donation to the National Architectural Trust of a façade easement restricting alterations on her Boston house. A brief description of the background events and...

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