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PBBM-ROSE HILL, LTD. v. C.I.R.

No. 17-60276.

900 F.3d 193 (2018)

PBBM-ROSE HILL, LIMITED; PBBM Corporation, Tax Matters Partner, Petitioners-Appellants v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee

United States Court of Appeals, Fifth Circuit.

FILED August 14, 2018.

Attorney(s) appearing for the Case

David M. Wooldridge , Gregory Philip Rhodes, Esq. , Sirote & Permutt, P.C., Birmingham, AL, Michelle Abroms Levin , Attorney, Sirote & Permutt, P.C., Huntsville, AL, for Petitioners-Appellants.

Jennifer Marie Rubin, Esq. , David A. Hubbert , Gilbert Steven Rothenberg, Esq. , Senior Attorney, Francesca Ugolini , U.S. Department of Justice, Tax Division, Appellate Section, William M. Paul , Internal Revenue Service, Washington, DC, for Respondent-Appellee.

George Asimos, Esq. , Saul Ewing, L.L.P., Harrisburg, PA, Harry Dean Shapiro, Esq. , Saul Ewing Arnstein & Lehr, L.L.P., Baltimore, MD, for Amicus Curiae North American Land Trust.

Ann Taylor Schwing, Esq. , Best Best & Krieger, L.L.P., Sacramento, CA, for Amicus Curiae Arm Taylor Schwing.

Before KING, SOUTHWICK, and HO, Circuit Judges.

For the 2007 tax year, PBBM Rose Hill, Ltd., claimed a charitable contribution deduction of $15,160,000 for its donation of a conservation easement to the North American Land Trust. Subsequently, the Commissioner of Internal Revenue issued a final partnership administrative adjustment that determined PBBM Rose Hill, Ltd., was...

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