Kenneth Brooks v. Commissioner of Internal Revenue

Track this case

Case Number:

23-1314

Court:

Appellate - 4th Circuit

Nature of Suit:

U.S. Tax Court 

  1. July 15, 2024

    4th Circ. Rejects Couple's $5.1M Easement Deduction

    The Fourth Circuit rejected Monday a married couple's bid to revive a claimed $5.1 million conservation easement deduction, saying it represented a "remarkable" attempt to inflate the value of a 41-acre property that was worth just $652,000 the year before they donated it.

  2. May 10, 2024

    4th Circ. Judge Suspects 'Abuse' In Land Donor Tax Case

    The Fourth Circuit appeared poised Friday to rule that a couple owes taxes and penalties after claiming an inflated $5.1 million valuation on donated land for deductions, with one judge positing he believed the couple had engaged in "abuse" of a conservation donation.

  3. September 01, 2023

    Couple Asks 4th Circ. To Revive $2.1M Easement Deduction

    Married medical doctors who donated property rights in Hampton Island, Georgia, for environmental protection were wrongly denied a $2.1 million tax deduction and unfairly slapped with a steep valuation penalty by the U.S. Tax Court, the couple told the Fourth Circuit.