BOTTOM, ANTHONY v. STATE OF NEW YORK

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that an easement over a golf course served a conservation purpose but was not deductible because it was not made in perpetuity
• finding the proceeds regulation unambiguous in its use of the word “proceeds” does not permit subtracting the value of posteasement improvements when determining the donee’s share
• finding the proceeds regulation unambiguous in its use of the word “proceeds” does not permit subtracting the value of posteasement improvements when determining the donee’s share
• disallowing a charitable contribution de- duction for a conservation easement on this ground
• “The plain language of § 6751(b) mandates only that the approval of the penalty assessment be ‘in writing’ and by a manager[.]”
• “The plain language of § 6751(b) mandates only that the approval of the penalty assessment be ‘in writing’ and by a manager”

Source: CourtListener parenthetical corpus (CC0).