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U.S. Court of Appeals upholds charitable deduction for preservation easements

  • Holland & Knight LLP
  • -
  • USA
  • -
  • June 27 2011

The U.S. Court of Appeals for the D.C. Circuit has ruled that a charitable deduction for two preservation (“façade”) easements in Logan Circle were valid, bringing to an end in the D.C. Circuit one of the longstanding challenges lodged by the Internal Revenue Service (IRS) against easement donations