Declaration Filed in Support of Summary Judgment in Easement Case

Declaration Filed in Support of Summary Judgment in Easement Case

U.S. Tax Court

The IRS filed the declaration of Emily J. Giometti, an attorney with the Office of Chief Counsel, in the Tax Court in support of its motion for partial summary judgment asking the court to hold that appraisals obtained by the parties in consolidated syndicated conservation easement cases were not qualified appraisals under section 170(f).

The IRS filed the declaration of Emily J. Giometti, an attorney with the Office of Chief Counsel, in the Tax Court in support of its motion for partial summary judgment asking the court to hold that appraisals obtained by the parties in consolidated syndicated conservation easement cases were not qualified appraisals under section 170(f).

The IRS filed the declaration of Emily J. Giometti, an attorney with the Office of Chief Counsel, in the Tax Court in support of its <a href="/lr/resolve//7djnp" rel="noopener" target="_blank">motion</a> for partial summary judgment asking the court to hold that appraisals obtained by the parties in consolidated syndicated conservation easement cases were not qualified appraisals under section 170(f).