The Scenic Route: Updates and Insights on Conservation Law
New Cases Send Mixed Messages to Conservation Easement Donors
The Fifth Circuit encourages flexibility for conservation easement deductions in Bosque Mountain Ranch, while the Tax Court makes it [...]
Unsurprising Façade Easement Holding by Tax Court: Conservation Easement Must Be Recorded to Qualify for Deduction
Those familiar with conservation easements know that to qualify for a federal tax deduction, a conservation easement must meet several [...]
IRS Updates Conservation Easement Audit Techniques Guide
On November 4, 2016, the IRS updated its Conservation Easement Audit Techniques Guide (CE Audit Guide) for the first time [...]
Lurching Towards Perpetuity: Carroll v. Commissioner
The Tax Court, in a case of first impression, has recently ventured into the perpetuity minefield. One Dr. Douglas [...]
Conserve Your Land, Preserve Your Estate: The Conservation Easement as a Land Use, Tax & Estate Planning Tool
We have all been told at one point or another that we simply “can’t have it all.” But for owners [...]
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