Ability to Change Roof Disqualifies Facade Easement Deduction

In Partita Partners, LLC. v. United States, No. 15-cv-2561 (S.D.N.Y. 2016), the court considered whether the taxpayer was entitled to a charitable deduction for donating a facade easement to charity. The issue was whether the retaining the right to change the roof on the building negated the charitable deduction for donating the facade easement. About […]

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