The Scenic Route: Updates and Insights on Conservation Law
Tax Court Declines to Follow First Circuit Ruling on Mortgage Subordinations & Conservation Easements
This month, the Tax Court revived a method to defeat conservation deductions with its October 10 opinion published as [...]
Urban Agricultural Incentive Zones Act Extended
On September 27, 2017, California Governor Jerry Brown signed an extension of the Urban Agricultural Incentive Zones Act. Rather [...]
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 difficult [...]
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 [...]
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 [...]
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 [...]
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