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MINNICK v. C.I.R.

No. 13-73234.

796 F.3d 1156 (2015)

Walter C. MINNICK; A.K. Lienhart, Petitioners-Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 12, 2015.

Attorney(s) appearing for the Case

Tim A. Tarter (argued), Woolston & Tarter, P.C., Phoenix, AZ, for Petitioners-Appellants.

Tamara W. Ashford , Principal Deputy Assistant Attorney General; Bethany B. Hauser (argued) and Francesca Ugolini , Attorneys, Department of Justice, Washington, D.C., for Respondent-Appellee.

Before: ANDREW J. KLEINFELD, JACQUELINE H. NGUYEN, and MICHELLE T. FRIEDLAND, Circuit Judges.

OPINION

We are asked to decide whether Treasury Regulation § 1.170A-14(g)(2) requires that, for a taxpayer to take a deduction for the donation of a conservation easement, any mortgage on the property must be subordinated to the easement at the time of the donation. We hold that this is required by the regulation and thus affirm...

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