No $22M Break For Real Estate Partnership, 6th Circ. Affirms

By Kat Lucero · November 6, 2025, 2:51 PM EST

An Ohio real estate partnership cannot claim a $22 million charitable tax deduction on a 2016 preservation easement, the Sixth Circuit found, affirming the U.S. Tax Court and Internal Revenue Service's conclusions that...

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Case Information

Case Title

Corning Place Ohio, LLC, et al v. CIR

Case Number

25-1093

Court

Appellate - 6th Circuit

Nature of Suit

Tax Court 

Date Filed

January 30, 2025