Alli v. Commissioner

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January 27, 2014

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6513 Operators of Apartment Buildings
531110 Lessors of Residential Buildings and Dwellings
federal taxation
charitable contribution, fair market value (FMV), internal revenue code (IRC)
Alli v. Commissioner
2014 Tax Ct. Memo LEXIS 15
US
Federal Court
N/A
United States Tax Court
Anthony Sanna (Appraisal 1, taxpayer), Darvin Jones (Appraisal 2, taxpayer)
Laro

Summary

Tax Court says petitioner failed IRC’s section 170 requirements for charitable contribution deduction because his claim leaned on appraisals of the donated building that were not qualified; neither valuation was timely or established the asset’s fair mark ...
Alli v. Commissioner
PDF, Size: 221 KB

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Valuing a Hypothetical Asset Renders Appraisal ‘Meaningless’

Legal and Court Case Update
April 2014

Tax Court says petitioner failed IRC’s section 170 requirements for charitable contribution deduction because his claim leaned on appraisals of the donated building that were not qualified; neither valuation was timely or established the asset’s fair mark ...