1. Home
  2. Browse Decisions
  3. F.3d
  4. 956 F.3d
  5. 956 F.3d 832 (2020)
 

HOFFMAN PROP. v. COMMISSIONER OF INTERNAL REVENUE

No. 19-1831.

956 F.3d 832 (2020)

HOFFMAN PROPERTIES II, LP; Five M Acq I, LLC, Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: April 14, 2020.

Attorney(s) appearing for the Case

ON BRIEF: George M. Clarke III , Vivek A. Patel , Brandon M. King , BAKER & MCKENZIE LLP, Washington, D.C., for Appellants. Jacob Christensen , Ivan C. Dale , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Before: GUY, THAPAR, and BUSH, Circuit Judges.

OPINION

Forever is a really long time—no less so in tax law. The Internal Revenue Code requires that certain donations be "protected in perpetuity" for the donor to receive a tax deduction. I.R.C. § 170(h)(5)(A). The question here is whether a donation satisfies this requirement when it empowers the donor...

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