A U.S. Tax Court’s rejection of a $115,000 deduction for a woman who donated a facade conservation easement on her Fort Greene townhouse to the National Architectural Trust has been upheld by a federal appeals court.

The U.S. Court of Appeals for the Second Circuit said the Tax Court applied the right legal standard, and its factual findings were supported by substantial evidence when it denied the deduction that Huda Scheidelman sought in 2013.