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BELK v. C.I.R.

No. 13-2161.

774 F.3d 221 (2014)

B.V. BELK, Jr.; Harriet C. Belk, Petitioners-Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee. The Land Trust of Napa County; Ann Taylor Schwing; Roger Colinvaux; John Echeverria; John Leshy; Nancy McLaughlin; Janet Milne, Amici Supporting Respondent.

United States Court of Appeals, Fourth Circuit.

Decided: December 16, 2014.

Attorney(s) appearing for the Case

ARGUED: David Mace Wooldridge , Sirote & Permutt, P.C., Birmingham, Alabama, for Appellants. Patrick J. Urda , United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Ronald A. Levitt , Gregory P. Rhodes , Michelle A. Levin , Sirote & Permutt, P.C., Birmingham, Alabama, for Appellants. Tamara W. Ashford , Acting Assistant Attorney General, Gilbert S. Rothenberg , Jonathan S. Cohen , Tax Division, United States Department of Justice, Washington, D.C., for Appellee. Ann Taylor Schwing , Best Best & Krieger, L.L.P., Sacramento, California, for Amici Land Trust of Napa County and Ann Taylor Schwing. Douglas A. Ruley , Environmental and Natural Resources Law Clinic, Vermont Law School, South Royalton, Vermont, for Amici Roger Colinvaux, John Echeverria, John Leshy, Nancy McLaughlin, and Janet Milne.

Affirmed by published opinion. Judge MOTZ wrote the opinion, in which Judge KING and Judge KEENAN joined.

After taxpayers donated a conservation easement to a land trust, they claimed a $10,524,000 charitable deduction for the asserted value of the easement. The Tax Court held that the easement did not qualify as a charitable contribution and so the taxpayers were not entitled to the deduction. For the reasons that...

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