T.C. Memo. 2006-274 UNITED STATES TAX COURT THOMAS B. GOLDSBY, JR. AND SANDRA C. GOLDSBY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8232-05. Filed December 27, 2006. Scott F. May, for petitioners. Edsel Ford Holman, Jr., for respondent. MEMORANDUM OPINION KROUPA, Judge: Respondent determined a $124,662 deficiency in petitioners’ Federal income tax for 2002 by denying a $390,629 charitable contribution pass-through deduction petitioners carried over from 2000 regarding conservation easements on real estate owned by the Goldsby-Matthews Trust (the trust). We arePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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