A developer acquired a parcel of unimproved real property that she would like to develop. Although the land is currently zoned for commercial use, the developer would prefer not to begin development until an adjoining city street is widened. With a wider street, her development can include a landscaped public entrance and lighting. Without the widening, the development will have only one entrance that is not as accessible nor as attractive.
The city plans to widen the street in order to build bicycle paths which are now required in its new city plan. It will be easier for the city to widen the street if it acquires an easement across the developer's property. The developer is interested in providing this easement to the city. However, before she acts, the developer would like assurance that she will receive a charitable deduction for the value of the easement. She has asked you to request a letter ruling on this matter.
a. What relevant primary authority did you locate?
b. Does the authority adequately address the research question(s)? If so, what are your conclusions and reasoning upon which they are based?
c. Were there additional questions that required research beyond a reference service?
d. What resources did you use in your research?
e. How much time did you spend on this portion of your research?