The Minnesota Tax Court has denied a full fair market value charitable contribution deduction for the gift of a digitized collection of family vital records to the Luxembourg America Cultural Society in Wisconsin. The Court has agreed with the state Commissioner of Revenue that the collection was ordinary income property and not capital gain property. Robert Arens collected digital copies of “6,959 unique and indexed vital records” of more than 10,000 of his ancestors, many items more than 100 years old, and compiled them onto a DVD which he donated. He claimed a charitable contribution deduction of about $160,000, but because of income limitations had to spread it out over three years from...