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    Document / Legal Opinion

    McGrady v. Commissioner

    Posted 2017
    About This Legal Opinion

    Property owners Phyllis E. McGrady and Christopher R. Antoniacci donated 20 acres outright and then donated a conservation easement on their adjacent 25-acre homestead. The IRS contended that McGrady and Antoniacci lacked donative intent and steered the transaction in a way that benefitted them.

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