Goldsby v. Commissioner, T.C. Memo. 2006-274 (U.S.T.C. 2006)
About This Legal Opinion
Whenever a land or easement donation is proposed to be made from a trust, it is especially important that the donors retain qualified legal counsel to determine if a donation is authorized or if any deduction will be available. One initial hurdle when dealing with trusts is the fiduciary constraints operating on most trustees.
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For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.