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BROOKS v. C.I.R.

No. 23-1314.

109 F.4th 205 (2024)

Kenneth M. BROOKS; Anita Wolke Brooks, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided: July 15, 2024.

Attorney(s) appearing for the Case

ARGUED: Steven G. Hall, BAKER, DONELSON, BEARMAN, CALDWELL & BERKOWITZ, PC, Atlanta, Georgia, for Appellants. Julie Ciamporcero Avetta, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee. ON BRIEF: Joshua Tropper, BAKER, DONELSON, BEARMAN, CALDWELL & BERKOWITZ, PC, Atlanta, Georgia, for Appellants. David A. Hubbert, Deputy Assistant Attorney General, Jennifer M. Rubin, Tax Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellee.

Affirmed by published opinion. Judge Niemeyer wrote the opinion, in which Judge Wilkinson joined. Judge Quattlebaum wrote a separate opinion concurring in part and in the judgment.

In this case, the Commissioner of Internal Revenue (1) disallowed a married couple's deductions on their income tax returns for a conservation easement granted to a local government and (2) imposed accuracy-related penalties for their gross valuation misstatements. The United States Tax Court upheld the Commissioner's action...

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