In 310 Retail, LLC, Zeller-310, LLC, Tax Matters Partner v. Commissioner, the Tax Court granted an LLC’s partial motion for summary judgment in a conservation easement case, finding that the donee executed a deed of easement contemporaneously with the gift, and that the deed satisfied the contemporaneous written acknowledgement requirement in section 170(f)(8)(B).

See full opinion at In 310 Retail, LLC, Zeller-310, LLC, Tax Matters Partner v. Commissioner

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.