25 Case Law articles were found for Conservation Easements

pdf Salzburg v. Dowd

Belk v. Commissioner: qualified real property interest

Covered Bridge Farms II, LLC v. Maryland

Pollard v. Commissioner- Quid pro quo

pdf Caqrpenter v. Com'r: Extinguishing and Amending Conservation Easements

Glass v. Comm'r

Hicks v. Dowd

Bennett v. Commissioner of Food and Agriculture

New Jersey Department of Environmental Protection v. Huber: 4th Amendment and the Right to Inspect Property

NEFF v. Hawley

This case provides an overview of charitable purpose requirements for tax exemption of forest land in Massachusetts. The case is an appeal from the refusal of the Town of Hawley (“assessors” or “appellee”), to abate a tax on certain real estate located in the Town of Hawley owned by and assessed to New England Forestry Foundation, Inc. Read More »

pdf Tax Court Determines Value of Donated Conservation Easement

pdf Facade Easement: Inexpert Valuation

pdf Tax Court Analysis of Land Conservation Easement Values- Developments Since Kiva Dunes

An Examination of Court Opinions on the Enforcement And Defense of Conservation Easements and Other Conservation and Preservation Tools: Themes and Approaches To Date

United States Files Complaint Against Facade Easement Appraiser

pdf Mountanos v. Commr'

GLW Ventures LLC v. US Dept. of Agriculture

Stockport Mountain Corporation LLC v. Norcross Wildlife Foundation, Inc.

pdf Trying Times 2014: Important Lessons to Be Learned from Recent Federal Tax Cases

Maine Attorney General Prevents Termination of Conservation Easement

pdf Bosque Canyon Ranch v. Comm’r—Partnerships Denied Deductions for Conservation Easements Allowing Movable Homesites and Taxed on Disguised Sales of Homesites

pdf Markus v. Brohl, Exec. Dir., Colo. Dep't of Revenue

Belk v. Commissioner - 4th Circuit Confirms that Swappable Conservation Easements are not Deductible

Conservation Easement Valid Despite Referencing Incorrect Grantor

Conservation Easements: How Flexible Is Too Flexible?