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OAKBROOK LAND HOLDINGS, LLC v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 5444-13.

T.C. Memo. 2020-54

OAKBROOK LAND HOLDINGS, LLC, WILLIAM DUANE HORTON, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed May 12, 2020.

Attorney(s) appearing for the Case

David M. Wooldridge , Michelle A. Levin , Ronald A. Levitt , and Gregory P. Rhodes , for petitioner.

W. Benjamin McClendon , Bruce K. Meneely , Robert W. Dillard , and William W. Kiessling , for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

In recent years the Commissioner has attacked a popular form of charitable contribution—the donation of conservation easements.1 Many of these attacks are surgical strikes on what he believes are gross exaggerations of the value of particular easements...

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