Tax Court Reasserts Position on Conservation Easements
Opining on a motion for reconsideration, the Tax Court has reaffirmed the circumstances under which a conservation easement might be extinguished without violating the regulatory requirement that the...
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Fourth Circuit Affirms the Tax Court on Conservation Easement Donation
On December 16, 2014, the Fourth Circuit Court of Appeals affirmed the U.S. Tax Court’s ruling in Belk v. Commissioner, 140 T.C. No. 1 (2013). We previously discussed the Tax Court’s decision here. In...
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Where to Draw the Line in a Conservation Easement?
“Heads I win, tails you lose / to the never mind / when to draw the line” – “Draw the Line” Aerosmith (1977) The Tax Court continues to take a page from Steven Tyler’s songbook when it comes to...
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Timing is Everything in Easement Donations, or Is It?
“There is a tide in the affairs of men which when taken at the flood leads on to fortune.” William Shakespeare Shakespeare understood the importance of timing to success. Apparently, the Tax Court...
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Anyone for Tennis? Technical Foot Faults & the Conservation Easement Tax...
We just wrapped up the 2016 Wimbledon fortnight. Andy Murray took the Men’s bracket while the Williams sisters are once again making news. We found the rules that govern the grass courts can be...
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