Simmons v. Commissioner, IRS, No. 10-1063 (D.C. Cir. 2011)
Annotate this CaseThe Commissioner of the IRS appealed a decision of the Tax Court holding taxpayer was entitled to claim deductions in 2003 and 2004 for donating to the L'Enfant Trust, Inc. conservation easements on the facades of two buildings located in an historic district. At issue was whether taxpayer could take such deductions where the Commissioner argued that her contribution was not "exclusively for conservation purposes," as required by 26 U.S.C. 170(h)(1)(C), and where she failed to obtain "qualified appraisals" meeting the standards of Treasury Regulation section 1.170A-13(c)(3)(ii). The court held that the Tax Court did not clearly err in concluding the factual circumstances supporting taxpayer's deductions met the applicable statutory and regulatory requirements where the donated easements would prevent in perpetuity any changes to the properties inconsistent with conservation purposes and where taxpayer provided the Commissioner with "qualified appraisals." Accordingly, the judgment of the Tax Court that taxpayer was entitled to claim the deductions at issue was affirmed.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.