Esgar Corporation, et al v. Comm'r of Internal Rev., No. 12-9009 (10th Cir. 2014)Annotate this Case
Petitioners-Appellants Esgar Corporation, George and Georgetta Tempel, and Delmar and Patricia Holmes appealed two United States Tax Court decisions, arguing that the Tax Court erred in valuing conservation easements they claimed as charitable deductions and in determining the holding period of state tax credits they sold. Upon careful consideration of the facts of this case and the Tax Court's decision, the Tenth Circuit found no reversible error and affirmed that court's decision.