United States Tax Court December 7, 2015, Docket No. 594-14. (Legg v. Comm'r)

BRETT E. LEGG AND CINDY L. LEGG, PETITIONERS v.

COMMISSIONER OF INTERNAL REVENUE,

RESPONDENT

Docket No. 594–14. Filed December 7, 2015.

During 2007 Ps, through a disregarded entity, donated a

conservation easement to a Colorado trust. On their 2007 Fed-

eral income tax return Ps valued the donation at $1,418,500

and claimed a charitable contribution deduction.