{"title":"Charitable Deductions Lost Due to Partial Interest Gift, Faulty Appraisals","authors":"","doi":"10.1002/npc.30581","DOIUrl":null,"url":null,"abstract":"<p>The US District Court for the District of Maryland, by decision dated January 31, held that a charitable contribution of an interest in real property was not deductible because it was in the form of a nondeductible partial interest, and that that contribution and one of personal property was not deductible because of faulty appraisals (<i>Mann v. Commissioner</i>).</p>","PeriodicalId":100204,"journal":{"name":"Bruce R. Hopkins' Nonprofit Counsel","volume":"36 4","pages":"2-4"},"PeriodicalIF":0.0000,"publicationDate":"2019-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1002/npc.30581","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bruce R. Hopkins' Nonprofit Counsel","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1002/npc.30581","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
The US District Court for the District of Maryland, by decision dated January 31, held that a charitable contribution of an interest in real property was not deductible because it was in the form of a nondeductible partial interest, and that that contribution and one of personal property was not deductible because of faulty appraisals (Mann v. Commissioner).
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