Richard Fox, shareholder in the firm's Tax section, authored "DC Court of Appeals Affirms Denial by Tax Court of $33 Million Claimed Charitable Income Tax Deduction for Failure to Include Information on Tax Basis on IRS Form 8283," published in Leimberg Information Services, Inc.'s Charitable Planning newsletter.

Richard discusses RERI Holdings I, LLC, wherein the U.S. Court of Appeals for the District of Columbia affirmed the Tax Court's decision that a taxpayer was not entitled to a charitable income tax deduction based solely on its failure to include the income tax cost basis of the donated property on the IRS form filed with the income tax return claiming a $33 million deduction for property it had previous acquired.