Mortgages and Conservation Easements: Not a Good Mix | Planned Giving Design Center

Mortgages and Conservation Easements: Not a Good Mix | Planned Giving Design Center: "In this article, University of Baltimore law professor Wendy Gerzog reviews Kaufman and the Tax Court's reconsideration of its summary judgment decision that rejected the taxpayers' deduction for a facade easement charitable deduction. The issues newly considered are the deductibility of the taxpayers' required cash payments to the charity in connection with obtaining a facade easement charitable deduction and the application of various penalties."