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Mann v. United States: Lost Opportunity to “Salvage” A Deduction

Christopher P. Woehrle examines the “demolish and construct” strategy.

The scarcity of land for residential use in urban and suburban areas makes relocating more difficult than building a residence on undeveloped land. It may be more practical, though possibly more expensive, to buy a new residence in a desired neighborhood with the goal of destroying it and building a new one. Some taxpayers got the idea of donating a building about to be demolished to firefighters for their training and taking a charitable deduction for the value of the building, known as a


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TAGS: Philanthropy
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