Charlevoix Country Club v Commissioner of Internal Revenue

Jeffrey D. Moss

Practice Area:Tax

Outcome:Court Denied this Petition

Description:Case involved the allocation of the cost of improvements - namely a golf course and club house - to other lots in the subdivision because the creation of the course ultimately made all of the surrounding land more valuable than if no golf course was created. While the IRS did not agree, I still believe that the policy should have been in favor of the developer. Citation is 105 F. Supp.2d 756 (2000).