In a January 6, 2015, opinion, the U.S. Court of Appeals for the 10th Circuit quoted and cited a scholarly article by University of Utah S.J. Quinney College of Law Professor Nancy McLaughlin.
In Mitchell v. C.I.R., a taxpayer petitioned for redetermination of income-tax deficiency that arose from the disallowance of a charitable contribution deduction for the grant of a conservation easement. The court entered a decision in favor of the IRS in part and for the taxpayer in part.
In its analysis, the court cited and quoted an article by McLaughlin, published in the Real Property Trust and Estate Law Journal in 2010 that argued in favor of a bright-line subordination rule, rather than a case-by-case inquiry.