Jeffrey E. Griffin and Barbara B. Griffin v. Commissioner of Internal Revenue
Jeffrey E. GRIFFIN and Barbara B. Griffin, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Opinion
PER CURIAM:
This court is persuaded that the Tax Court did not clearly err in computing the value of the conservation servitude created by the taxpayers m this case. The Tax Court appears to have rendered its decision in Dorsey, 1990 CCH Tax Rpts. 592 (5/17/90), based upon its independent evaluation of the evidence and expert opinions presented at trial, which differed from the evidence and expert opinions in this case. We cannot say whether the court’s approach in Dorsey or in Griffin yielded superior results or whether either approach is “wrong”, given the inexactitude of the art of real estate appraisal.
The judgment of the Tax Court is AFFIRMED.
How later courts describe this case
No later court has written an explanatory parenthetical about this case yet.
Cited by 0 cases
No case in this database cites this case.