23-1314·TAX
Kenneth Brooks v. Commissioner of Internal Revenue
Affirmed
Status
- Scheduled
- Argued
- Opinion Issued (current)
Question Presented
Multi-issue challenge to tax court’s disallowance of carry-forward charitable deductions for a conservation easement.
Argument Date
May 10, 2024
Argument Time
8:30 a.m.
Panel
III
Courtroom
Blue Courtroom (Room 339)
Panel
Judge Wilkinson
Judge Niemeyer
Judge Quattlebaum
Citation
CaseKenneth Brooks v. Commissioner of Internal Revenue, No. 23-1314 (4th Cir. July 15, 2024)
PanelWilkinson, Niemeyer & Quattlebaum, JJ.
Arguing Counsel
Panel That Day
4 of 4 cases argued May 10, 2024 before this panel have been decided.
Decided
23-1314· This case
Kenneth Brooks v. Commissioner of Internal Revenue
Authored by Judge Niemeyer
23-1578
Darlene Faye Lancaster, wife, heir and executor of the estate of her late husband, Commander Allen Lee Lancaster, Chc, Usn (ret) v. The Secretary of the Navy; the Chief of Naval Personnel; the Navy Chief of Chaplains
Authored by Judge Quattlebaum
23-1937
Baltimore Gas and Electric Company v. Coastline Commercial Contracting, Inc.
Authored by Judge Wilkinson
23-4285
United States v. Douglas Whitley
Authored by Judge Quattlebaum
Opinions
- Read opinion ↗July 15, 2024Majorityby Niemeyer
Disposition
Affirmed
July 15, 2024