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WACHTER v. COMMISSIONER

Docket Nos. 9213-11, 9219-11.

142 T.C. 140 (2014)

PATRICK J. WACHTER AND LOUISE M. WACHTER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MICHAEL E. WACHTER AND KELLY A. WACHTER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 11, 2014.

Attorney(s) appearing for the Case

Jon J. Jensen , for petitioners.

David L. Zoss and Christina L. Cook , for respondent.

These cases are before the Court on respondent's motion for partial summary judgment. The issues for decision are:

(1) whether a State law that limits the duration of an easement to not more than 99 years precludes petitioners' conservation easements from qualifying as granted "in perpetuity" under section 170(h)(2)(C) or (5...

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