Hoffman Properties II, LP, et al v. CIR
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June 17, 2020
6th Circ. Declines To Rehear $15M Easement Dispute
The Sixth Circuit said Wednesday it won't reconsider its decision to deny a partnership a $15 million charitable deduction based on its faulty conservation easement agreement.
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June 01, 2020
Partnership Urges 6th Circ. To Rehear $15M Easement Dispute
The Sixth Circuit should reconsider its decision to deny a partnership a $15 million charitable deduction based on its faulty conservation easement agreement, the partnership said in a rehearing petition filed Monday.
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April 14, 2020
6th Circ. Affirms Denial Of $15M Easement Tax Deduction
The Sixth Circuit affirmed Tuesday a U.S. Tax Court denial of a $15 million conservation easement deduction because the agreement's 45-day window to get permission to change the facade of an Ohio historic building doesn't protect the easement's purpose indefinitely.
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December 04, 2019
6th Circ. Urged To Revive $15M Easement Nixed By Tax Court
An Ohio partnership has asked the Sixth Circuit to overturn the dismissal of a $15 million deduction for a conservation easement, saying the U.S. Tax Court prematurely ruled on a deadline issue that needed to be resolved by a trial.
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October 28, 2019
Tax Court Correct In Axing $15M Easement Break, 6th Circ. Told
The Sixth Circuit should uphold the U.S. Tax Court's denial of a $15 million conservation contribution deduction to an Ohio partnership because the partnership kept the right to develop the property under some circumstances, the U.S. has told the court.
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September 10, 2019
IRS Wrongly Won $15M Easement Deduction Suit, 6th Circ. Told
The U.S. Tax Court should have held a trial on the IRS' disallowance of a $15 million deduction for a conservation easement to preserve an Ohio building, and the agency's win should be reversed, a partnership told the Sixth Circuit.