In his Estate Planning and Philanthropy column, Conrad Teitell, a principal at Cummings & Lockwood, writes: On the surface, the Tax Court case discussed in this article involves a donor's transfer of a façade easement and an accompanying contribution to a qualified exempt historic preservation organization. The legal principles, however, go beyond easement gifts and apply widely. This case is a primer on conditional charitable gifts and the ever-interesting so-remote-as-to-be-negligible doctrine.
Charitable Gift Held to Be Conditional—Deduction Denied
New York Law Journal
November 1, 2013