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ESGAR CORP. v. C.I.R.

No. 12-9009.

744 F.3d 648 (2014)

ESGAR CORPORATION; Delmar L. Holmes; Patricia A. Holmes; George H. Tempel; Georgetta Tempel, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

March 7, 2014.

Attorney(s) appearing for the Case

James Walker (and Justin D. Cumming of Rothgerber, Johnson & Lyons, L.L.P., on the briefs), Denver, CO, for Petitioners-Appellants.

Jennifer Rubin ( Kenneth L. Greene , Tax Division of Department of Justice, and Kathryn Keneally , Assistant Attorney General, on the brief), Washington, D.C., for Respondent-Appellee.

Before KELLY, GORSUCH, and HOLMES, Circuit Judges.

KELLY, Circuit Judge.

Petitioners-Appellants Esgar Corporation, George and Georgetta Tempel, and Delmar and Patricia Holmes (collectively, the "Taxpayers") appeal from two decisions of the United States Tax Court. Esgar Corp. v. Comm'r, 103 T.C.M. (CCH) 1185, 2012 WL 371809 (T.C.2012); Tempel v. Comm'r, 136 T.C. 341 (T.C.2011). They argue that the Tax Court erred in valuing conservation easements they claimed as charitable...

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