Commissioner v. Simmons

How courts have described this case

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

• finding that a remote possibility that the donee might abandon an easement does not cause the easement to fail the perpetuity requirement in section 170(h)(5)(A)
• affirming Tax Court decision holding that a before-and-after facade conservation easement valuation was a qualified appraisal
• finding that easements granted on properties in Washington, D.C., did affect the fair market values of the properties because the taxpayer showed the easements would be subject to a higher level of enforcement than District of Columbia preservation laws

Source: CourtListener parenthetical corpus (CC0).