FCFRDFairfax County Fire and Rescue Department (Virginia)
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The Tax Court held that the Patels were not entitled to take a noncash charitable contribution deduction for granting FCFRD the right to conduct training exercises on their property and burn down the house as part of the exercises because they donated only the right to use the Vienna property and the house, which was a nondeductible partial interest in property under Sec.
Consequently, the Tax Court concluded that the Patels' purported contribution of the house to FCFRD was a contribution of a partial interest in the Vienna property.
After surveying Virginia case law, the Tax Court determined that the Patels' granting FCFRD the right to destroy the house while conducting training exercises was a mere license to use the property that did not vest any property interest in FCFRD.