The Scenic Route: Updates and Insights on Conservation Law
Tax Court Upholds Amendment Clauses but Continues Attack on Floating Homesites in Conservation Easements
When the Tax Court issued its opinion in Pine Mountain Preserve, LLLP v. Commissioner of Internal Revenue, 151 T.C. 14 (December [...]
Happy New Year’s Tidings for Land Trusts and Other Conservation Advocates
DOJ sues Syndicated Easement Promoters The Department of Justice has finally filed a civil complaint against certain promoters who have [...]
Three Autumn Cases Deny Golf Course and Syndicated Conservation Easement Tax Deductions
Service Focuses on Conservation Purpose Test and Division of Proceeds Clause in PBBM-Rose Hill, Belair Woods, and Champions Retreat Golf Founders The IRS [...]
California Legislature Amends Venerable Conservation Easement Statute: New Civil Code 815.11
Governor Brown signed S.B. 901 into law on September 7. The controversial and lengthy bill is simply entitled “Wildfires,” but [...]
IRS Publishes New Gift Substantiation Regulations
Last month, the IRS issued final regulations entitled “Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions,” codified [...]
Denial of Conservation Easement Deduction: Right Result, Puzzling Analysis
Earlier this month, the U.S. Tax Court handed down an oddly reasoned memo opinion rejecting a North Carolina developer’s conservation [...]
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