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Tax Court Upholds Amendment Clauses but Continues Attack on Floating Homesites in Conservation Easements

When the Tax Court issued its opinion in Pine Mountain [...]

By Misti M. Schmidt|2025-03-07T16:39:00-05:00January 16th, 2019|Federal Law, IRS Positions and Tax Cases|
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Happy New Year’s Tidings for Land Trusts and Other Conservation Advocates

DOJ sues Syndicated Easement Promoters The Department of Justice [...]

By Misti M. Schmidt|2025-03-07T16:39:22-05:00January 2nd, 2019|Federal Law, IRS Positions and Tax Cases|
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Three Autumn Cases Deny Golf Course and Syndicated Conservation Easement Tax Deductions

Service Focuses on Conservation Purpose Test and Division of [...]

By Misti M. Schmidt|2025-04-09T11:44:00-04:00October 24th, 2018|Abusive Shelters, Federal Law, IRS Positions and Tax Cases|
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IRS Publishes New Gift Substantiation Regulations

Last month, the IRS issued final regulations entitled “Substantiation [...]

By Misti M. Schmidt|2025-03-07T16:40:42-05:00August 20th, 2018|Exempt Organizations, Federal Law, IRS Positions and Tax Cases, Tax Planning|
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Denial of Conservation Easement Deduction: Right Result, Puzzling Analysis

Earlier this month, the U.S. Tax Court handed down an [...]

By Misti M. Schmidt|2025-03-07T16:41:11-05:00April 30th, 2018|Federal Law, IRS Positions and Tax Cases|
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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|
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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|
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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|
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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|
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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|
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