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- Case History
- Hilborn v. Commissioner
- Nicoladis v. Commissioner
- Griffin v. Commissioner
- Losch v. Commissioner
- Dorsey v. Commissioner
Case History
From 1985 to 1990, both before and after the issuance of IRS regulations, cases were heard in Tax Court concerning regarding conservation easement deductions. The following citations are to the five cases that addressed historic preservation easements:
- Hilborn v. Commissioner, 85 T.C. 677 (U.S. Tax Ct. 1985)
- Nicoladis v. Commissioner, T.C. Memo 1988-163 (U.S. Tax Ct. 1988)
- Griffin v. Commissioner, T.C. Memo 1989-130 (U.S. Tax Ct. 1988)
- Losch v. Commissioner, T.C. Memo 1988-230 (U.S. Tax Ct. 1988)
- Dorsey v. Commissioner, T.C. Memo 1990-242 (U.S. Tax Ct. 1990)
To view the full text of the five cases, please see below.
Hilborn v. Commissioner
Hilborn v. Commissioner
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Nicoladis v. Commissioner
Nicoladis v. Commissioner
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Griffin v. Commissioner
Griffin v. Commissioner
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Losch v. Commissioner
Losch v. Commissioner
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Dorsey v. Commissioner
Dorsey v. Commissioner
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