ELR Citation: 52 ELR 20123
No(s). 17379-19, 17380-19, 17381-19, and 17382-19 (T.C. Nov 9, 2022)

The U.S. Tax Court granted in part four North Carolina partnerships' cross-motion for summary judgment in a challenge to penalties the Internal Revenue Service (IRS) sought to impose on them for charitable deductions in tax years 2014 and 2015 related to syndicated conservation easement transactions...