HARBOR LOFTS ASSOCS. v. COMMISSIONER

Docket No. 993-17.

151 T.C. 17 (2018)

HARBOR LOFTS ASSOCIATES, CROWNINSHIELD CORPORATION, TAX MATTERS PARTNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 27, 2018.



This case is a partnership-level action under section 6226 and is before the Court on the parties' cross-motions for partial summary judgment.1 The issue for decision is whether Harbor Lofts Associates (Harbor Lofts) is entitled to a charitable contribution deduction of $4,457,515 for the noncash contribution...

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