The Tax Court has denied a $23 million charitable contribution deduction for donation of an historic façade easement on a building that is not listed on the National Register of Historic Places and has not been certified by the Secretary of Interior as contributing importantly to the historic character of an historic district. The building is a three-story classical revival masonry building designed by James Urquhart, a prominent architect in early 20th-century Columbia, SC. It has been altered and remodeled significantly over the years. In June, 2000, its owner applied for listing the building on the National Register of Historic Places and was turned down because it had lost “important...