1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2022-2
 

LONG BRANCH LAND, LLC v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 7288-19.

T.C. Memo. 2022-2

LONG BRANCH LAND, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS Partner, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed January 13, 2022.

Attorney(s) appearing for the Case

Michael Todd Welty , Lyle B. Press , Andrew W. Steigleder , and Kevin M. Johnson , for petitioner.

Edward A. Waters , Stephen A. Haller , Christopher A. Pavilonis , and Thomas F. Harriman , for respondent.

MEMORANDUM OPINION

This case involves a charitable contribution deduction claimed by Long Branch Land, LLC (Long Branch), for a conservation easement. The Internal Revenue Service (IRS or respondent) disallowed the deduction and determined penalties. Currently before the Court is respondent's motion for partial summary judgment...

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