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Abstract: 

Mid-2012 has seen a higher-than-usual number of court cases growing out of IRS disallowance of taxpayers’ charitable deductions on grounds their contributions were not properly substantiated. Many of these decisions have involved conservation easements, which require qualified appraisals to fix the values of claimed deductions, while in others the taxpayer may not have fulfilled the requirement of a “contemporaneous acknowledgement” (i.e. a receipt) for their contributions.

Keywords: Bond v. Comm’r, Mohamed v. Comm’r, Rothman v.Comm’r, Scheidelman v.Comm’r, Daniel v. Comm’r, Fair v. Comm’r, Elverson v. Comm’r, Durden v. Comm’r, Kaufman v. Comm’r

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