Federal Law – Page 3 – Conservation Partners

Hobby Lobby Case Highlights Limitations on Charitable Deductions Claimed by Irrevocable Trusts

Green v. U.S., No. 16-6371 (10th Cir., Jan. 12, [...]

By Misti M. Schmidt|2025-03-07T16:41:39-05:00February 7th, 2018|Exempt Organizations, Federal Law, IRS Positions and Tax Cases, Tax Planning|

Abusive Syndications Further Spotlighted by ProPublica and Fortune

If my article on syndicated easement shelters and HR [...]

By Misti M. Schmidt|2025-03-07T16:41:59-05:00December 21st, 2017|Abusive Shelters, Federal Law|

Bipartisan House Bill Addresses Syndicated Conservation Easement Tax Shelters

Last week, Representative Mike Kelly (R) of Pennsylvania and [...]

By Misti M. Schmidt|2025-03-07T16:42:21-05:00December 8th, 2017|Abusive Shelters, Federal Law|

Tax Court Declines to Follow First Circuit Ruling on Mortgage Subordinations & Conservation Easements

This month, the Tax Court revived a method to [...]

By MIsti M. Schmidt|2025-03-07T16:42:43-05:00October 24th, 2017|Federal Law, IRS Positions and Tax Cases|

New Cases Send Mixed Messages to Conservation Easement Donors

The Fifth Circuit encourages flexibility for conservation easement deductions in [...]

By Misti M. Schmidt|2025-03-07T16:43:22-05:00August 16th, 2017|Federal Law, IRS Positions and Tax Cases, Tax Planning|

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 [...]

By Misti M. Schmidt|2025-03-07T16:43:42-05:00July 5th, 2017|Federal Law, IRS Positions and Tax Cases|

IRS Updates Conservation Easement Audit Techniques Guide

On November 4, 2016, the IRS updated its Conservation [...]

By Misti M. Schmidt|2025-03-07T16:44:04-05:00December 5th, 2016|Federal Law, IRS Positions and Tax Cases, Tax Planning|

Lurching Towards Perpetuity: Carroll v. Commissioner

The Tax Court, in a case of first impression, [...]

By William T. Hutton|2025-03-07T16:44:31-05:00September 1st, 2016|Blog, Federal Law, IRS Positions and Tax Cases|

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 [...]

By Misti M. Schmidt and Hons Yung|2025-03-07T16:44:50-05:00July 18th, 2016|Federal Law, Tax Planning|