United States Tax Court April 3, 2012, Docket No. 10891-10. (Mitchell v. Commissioner)

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United States · · · 03-04-2012

RAMONA L. MITCHELL, PETITIONER v. COMMISSIONER OF

INTERNAL REVENUE, RESPONDENT

Docket No. 10891–10. Filed April 3, 2012.

In 2003 P contributed a conservation easement over 180

acres of unimproved land to a qualified organization. The pur-

chase of the unimproved land was seller financed.

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