Jeffrey E. Griffin and Barbara B. Griffin v. Commissioner of Internal Revenue

Fifth Circuit

Jeffrey E. Griffin and Barbara B. Griffin v. Commissioner of Internal Revenue

911 F.2d 1124, 66 A.F.T.R.2d (RIA) 5637, 1990 U.S. App. LEXIS 16412, 1990 WL 126234

CourtCourt of Appeals for the Fifth Circuit

DecidedSeptember 19, 1990

Docket89-4789

StatusPublished

This text of 911 F.2d 1124 (Jeffrey E. Griffin and Barbara B. Griffin v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Jeffrey E. Griffin and Barbara B. Griffin v. Commissioner of Internal Revenue, 911 F.2d 1124, 66 A.F.T.R.2d (RIA) 5637, 1990 U.S. App. LEXIS 16412, 1990 WL 126234 (5th Cir. 1990).

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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.

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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.

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911 F.2d 1124, 66 A.F.T.R.2d (RIA) 5637, 1990 U.S. App. LEXIS 16412, 1990 WL 126234, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jeffrey-e-griffin-and-barbara-b-griffin-v-commissioner-of-internal-ca5-1990.

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