MITCHELL v. C.I.R.

No. 13-9003.

775 F.3d 1243 (2015)

Ramona L. MITCHELL, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

January 6, 2015.


Attorney(s) appearing for the Case

Larry D. Harvey , Englewood, CO, for Appellant.

Bethany B. Hauser , Tax Division, Department of Justice ( Francesca Ugolini , Tax Division, Department of Justice, and Tamara W. Ashford , Acting Assistant Attorney General, with her on the brief), Washington, D.C., for Appellee.

Before HOLMES, MATHESON, and McHUGH, Circuit Judges.


The Petitioner, Ramona L. Mitchell, appeals the decision of the United States Tax Court denying a charitable contribution deduction for a donation of a conservation easement on real property that was, at the time of the donation, subject to an unsubordinated mortgage. Specifically, she challenges the Tax Court's conclusion...

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