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.
November 01, 2013 at 12:00 AM
1 minute read
On the surface, the Tax Court case discussed in this article involves a donor’s transfer of a façade easement and an accompanying cash endowment 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 (to me) so-remote-as-to-be-negligible doctrine.
Presented by BigVoodoo
The New York Law Journal honors attorneys and judges who have made a remarkable difference in the legal profession in New York.
The premier educational and networking event for employee benefits brokers and agents.
The Legal Intelligencer honors lawyers leaving a mark on the legal community in Pennsylvania and Delaware.
Atlanta s John Marshall Law School is seeking to hire one or more full-time, visiting Legal WritingInstructors to teach Legal Research, Anal...
Shipman is seeking an associate to join our Labor & Employment practice in our Hartford, New Haven, or Stamford office. Candidates shou...
Evergreen Trading is a media investment firm headquartered in NYC. We help brands achieve their goals by leveraging their unwanted assets to...
MELICK & PORTER, LLP PROMOTES CONNECTICUT PARTNERS HOLLY ROGERS, STEVEN BANKS, and ALEXANDER AHRENS
