2nd Circ. Says Easement Must Drop Value For Tax Deduction
By Ama Sarfo ( June 18, 2014, 5:59 PM EDT) -- The Second Circuit on Wednesday said a Brooklyn homeowner cannot claim a charitable tax deduction for a facade conservation easement — an agreement to preserve a building's historic character — that she donated to the National Architectural Trust because the easement didn't negatively affect her property's value....
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