Zarlengo v. Commissioner—Conservation Easement Overvalued and Not Protected In Perpetuity Until Recorded August 13, 2014
Seventeen Seventy Sherman Street, LLC v. Commissioner—Conservation Easement Conveyed for Quid Pro Quo Not Deductible and Negligence Penalty Applied June 28, 2014
Scheidelman v. Commissioner (Again)—Second Circuit Affirms Tax Court’s Holding that Façade Easement Had No Value June 26, 2014
Whitehouse Hotel v. Commissioner (Again)—5th Circuit Affirms Tax Court’s Façade Easement Valuation But Vacates on Penalties June 25, 2014
Chandler v. Commissioner—Façade Easements Had No Value and Strict Liability Penalty Applied for 2006 June 25, 2014
