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.