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Gordon Kaufman; Lorna Kaufman v. Douglas Shulman, Commissioner of Internal Revenue

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Before Lynch, Chief Judge, Boudin and Lipez, Circuit Judges.

This case comprises appeals by both sides–the Commissioner of Internal Revenue (“the IRS”) and the taxpayers Gordon and Lorna Kaufman–from a decision of the Tax Court. The subject is deductions on the couple’s joint returns of the asserted value of Lorna Kaufman’s donation to the National Architectural Trust of a facade easement restricting alterations on her Boston house. A brief description of the background events and proceedings follows, which is elaborated where necessary later in this decision.

In 1999, Lorna Kaufman bought for $1,050,000 a row house in the South End of Boston, an area (not to be confused with South Boston), which is subject to local restrictions aimed at historic preservation.*fn1 The row house, 19 Rutland Square, was designed by physician Elbridge Dudley and built between 1859 and 1861; it reflected popular mid-nineteenth-century architectural trends but also featured a Venetian Gothic-style facade that distinguished it from redbrick row houses elsewhere in the South End.

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