SAND INV. CO., LLC v. COMMISSIONER

Docket No. 7307-19.

157 T.C. 136 (2021)

157 T.C. No. 11

SAND INVESTMENT CO., LLC, INLAND CAPITAL MANAGEMENT, LLC, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 23, 2021.



OPINION

This case involves a charitable contribution deduction claimed by Sand Investment Co., LLC (Sand), for a conservation easement. The Internal Revenue Service (IRS or respondent) issued petitioner a notice of final partnership administrative adjustment (FPAA) disallowing Sand's deduction and determining accuracy-related...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases