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Thompson v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 8792-20 (U.S.T.C. Mar. 23, 2023)

Opinion

8792-20

03-23-2023

DONALD W. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge.

This case involves a charitable contribution deduction claimed by petitioner for a conservation easement in 2013, which generated carryover deductions on his 2016- 2018 tax returns. On March 21, 2023, respondent filed a Motion for Partial Summary Judgment, requesting a ruling that petitioner is not entitled to these claimed deductions because he did not obtain a contemporaneous written acknowledgment of his contribution. See I.R.C. § 170(f)(8)(A).

In consideration of the foregoing, it is

ORDERED that petitioner shall file, on or before April 21, 2023, a Response to the Motion for Partial Summary Judgment.


Summaries of

Thompson v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 8792-20 (U.S.T.C. Mar. 23, 2023)
Case details for

Thompson v. Comm'r of Internal Revenue

Case Details

Full title:DONALD W. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 8792-20 (U.S.T.C. Mar. 23, 2023)