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MANN v. UNITED STATES

No. 19-1793.

984 F.3d 317 (2021)

Lawrence P. MANN; Linda S. Mann, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: January 6, 2021.

Attorney(s) appearing for the Case

ARGUED: Joshua J. Gayfield , MILES & STOCKBRIDGE P.C., Baltimore, Maryland, for Appellants. Douglas Campbell Rennie , UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Derek P. Roussillon , Annie M. McGuire , MILES & STOCKBRIDGE P.C., Baltimore, Maryland; Lawrence J. Anderson , NEALON & ASSOCIATES, P.C., Alexandria, Virginia, for Appellants. Richard E. Zuckerman , Principal Deputy Assistant Attorney General, Teresa E. McLaughlin , Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C.; Robert K. Hur , United States Attorney, OFFICE OF THE UNITED STATES ATTORNEY, Baltimore, Maryland, for Appellee.

Affirmed by published opinion. Judge Niemeyer wrote the opinion, in which Judge Motz and Judge Richardson joined.

In this appeal, Linda and Lawrence Mann challenge the district court's judgment affirming the IRS's disallowance of a charitable deduction that they claimed on their 2011 joint income tax return.

After Linda Mann purchased real property in Bethesda, Maryland, known as 5300 Moorland Lane, she and her husband decided...

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