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 are
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