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CHAMPIONS RETREAT GOLF FOUNDERS v. COMM'R OF IRS

No. 18-14817.

959 F.3d 1033 (2020)

CHAMPIONS RETREAT GOLF FOUNDERS, LLC, Riverwood Land, LLC, Tax Matters Partner, Petitioners-Appellants, v. COMMISSIONER OF IRS, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

May 13, 2020.

Attorney(s) appearing for the Case

Vivian D. Hoard , R. Brian Gardner, III , Fox Rothschild, LLP, Donald P. Boyle, Jr. , Taylor English Duma, LLP, Atlanta, GA, for Petitioners-Appellants.

Norah Bringer , Gilbert Steven Rothenberg , Francesca Ugolini , U.S. Department of Justice, Chief Appellate Section Tax Division, William M. Paul , Internal Revenue Service, Acting Chief Counsel, Washington, DC, John P. Healy , Teri L. Jackson , IRS Office of Chief Counsel, St. Paul, MN, for Respondent-Appellee.

George Asimos, Jr. , Attorney, Saul Ewing Arnstein & Lehr LLP, Harrisburg, PA, Hilda Piloto , Saul Ewing Arnstein & Lehr, LLP, Miami, FL, Harry D. Shapiro , Saul Ewing Arnstein & Lehr, Baltimore, MD, for Amicus Curiae.

Before WILSON and GRANT, Circuit Judges, and HINKLE, District Judge.

The appellant taxpayer claimed a charitable deduction for donating a conservation easement over property that included a private golf course and undeveloped land. The Commissioner of Internal Revenue disallowed the deduction, and the Tax Court upheld the decision. The deduction was proper if the donation was made for "the...

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