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    Document / Legal Opinion

    Minnick v Ennis (2015 appeal)

    Posted 2018
    About This Legal Opinion

    Following Mitchell v. Commissioner, 138 T.C. 324, 332 (2012), the Tax Court held that the easement did not qualify under Treas. Reg. 1.170A14(g)(2) because of the failure to subordinate the mortgage at the time of the easement conveyance.

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