Conservation Tax Center Law Library

26 Case Law articles were found for Conservation Easements

Salzburg v. Dowd
By: Nancy McLaughlin and W. William Weeks
At issue in Salzburg was Johnson County, Wyoming’s attempted termination of a perpetual conservation easement that had been conveyed to the County in 1993 as atax-deductible charitable gift.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Salzburg-v-Dowd/881/

Belk v. Commissioner - qualified real property interest
By: Asbury Law Firm
Tax court denies conservation easement allowing subsitution of property becuase the donation would not constitute a qualified real property interest as required by Section 170(h)(2)(C).Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Belk-v-Commissioner--qualified-real-property-interest/685/

Covered Bridge Farms II, LLC v. Maryland
By: Jonathan M. Bockian
An agricultural preservation easement was grated to MALPF on three parcels of land. The easement specifically restricted the right to subdivide the parcels.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Covered-Bridge-Farms-II-LLC-v-Maryland/930/

Pollard v. Commissioner- Quid pro quo
By: Nancy McLaughlin
A conservation easement conveyed for quid pro quo is not deductible. A landowner cannot receive a specific benefit in return for a conservation easement and still receive a charitable tax deduction.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Pollard-v-Commissioner-Quid-pro-quo/728/

Caqrpenter v. Com'r - Extinguishing and Amending Conservation Easements
By: Nancy McLaughlin
The IRS's victory in Carpenter v. Com'r represented an important step in the agency's ongoing efforts to both address abuses and establish precedent consistent with congressional intent in the conservation easement donation context.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Caqrpenter-v-Comr--Extinguishing-and-Amending-Conservation-Easements/866/

Glass v. Comm'r
The Glass' claimed charitable deductions for two donated conservation easements, the Commissioner challenged the donations in tax court claiming that they were not exclusively for conservation purposes.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Glass-v-Commr/879/

Hicks v. Dowd
This case addresses who has 'standing' or the legal right to bring an action to enforce a conservation easement. Here, the court held that neighbors and the public do not have standing to enforce a charitable trust.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Hicks-v-Dowd/880/

Bennett v. Commissioner of Food and Agriculture
This case addressed whether the landowners may construct a dwelling for their use anywhere on the land they own that is subject to an agricultural preservation restriction (conservation easement).Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Bennett-v-Commissioner-of-Food-and-Agriculture/882/

New Jersey Department of Environmental Protection v. Huber - 4th Amendment and the Right to Inspect Property
By: Jonathan M. Bockian
Generally as a matter of law, and specifically as applied to the conservation easement in this matter, the NJ Conservation Restriction and Historic Preservation Restriction Act allows the DEP to enforce a conservation restriction by entering the land to assure compliance with the restriction.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/New-Jersey-Department-of-Environmental-Protection-v-Huber--4th-Amendment-and-the-Right-to-Inspect-Property/960/

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 »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/NEFF-v-Hawley/873/

Tax Court Determines Value of Donated Conservation Easement
By: Roger McEowen
Experts play a key role in determining easement values for tax purposes, with the courts often choosing the expert they feel has the best analysis.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Tax-Court-Determines-Value-of-Donated-Conservation-Easement/864/

Facade Easement - Inexpert Valuation
By: Wendy C. Gerzog
Dunlap involved facade easement transfers to the National Architectural Trust (NAT), a qualified charity that preserves building easements across the country, although most are in New York City.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Facade-Easement--Inexpert-Valuation/896/

Tax Court Analysis of Land Conservation Easement Values- Developments Since Kiva Dunes
By: Ronald A. Levitt; David M. Wooldridge; Gregory P. Rhodes; Nathan Vinson
After Kiva Dunes, the Tax Court has issued opinions, the Hughes and Trout Ranch cases, that further address valuation and determining the fair market value of conservation easements.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Tax-Court-Analysis-of-Land-Conservation-Easement-Values-Developments-Since-Kiva-Dunes/865/

An Examination of Court Opinions on the Enforcement And Defense of Conservation Easements and Other Conservation and Preservation Tools - Themes and Approaches To Date
By: Jessica Jay and Melissa K. Thompson
This article surveys conservation easement enforcement and defense decisions to date, and examines those decisions under the rubric of several general themes.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/An-Examination-of-Court-Opinions-on-the-Enforcement-And-Defense-of-Conservation-Easements-and-Other-Conservation-and-Preservation-Tools--Themes-and-Approaches-To-Date/183/

United States Files Complaint Against Facade Easement Appraiser
By: Nancy McLaughlin
On January 30, 2013, the United States filed a complaint against a land appraiser and his company. According to the complaint, he had appraised more than 90 conservation easements for purposes of the deduction under IRC § 170(h) and earned substantial fees for his appraisals, ranging up to $40,000 for a single appraisal.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/United-States-Files-Complaint-Against-Facade-Easement-Appraiser/705/

Mountanos v. Commr'
This case discusses how to determine the highest and best use in assessing property value. Click here for the Preservation Law Digest's summary.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Mountanos-v-Commr/1190/

GLW Ventures LLC v. US Dept. of Agriculture
By: Jonathan M. Bockian
Holds USDA conservation easement either created two lots or owner is entitled to a rescission of easement.Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/GLW-Ventures-LLC-v-US-Dept-of-Agriculture/1525/

Stockport Mountain Corporation LLC v. Norcross Wildlife Foundation, Inc.
By: Jonathan M. Bockian
A PA court held that a conservation easement's prohibition of industrial or commercial activity unambiguously bands fracking. Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Stockport-Mountain-Corporation-LLC-v-Norcross-Wildlife-Foundation-Inc/1445/

Trying Times 2014 - Important Lessons to Be Learned from Recent Federal Tax Cases
By: Nancy A. McLaughlin, University of Utah S.J. Quinney College of Law
Since 2005, the courts have collectively issued more than 47 decisions involving challenges to deductions claimed under IRC § 170(h) with regard to conservation easement donations. Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Trying-Times-2014--Important-Lessons-to-Be-Learned-from-Recent-Federal-Tax-Cases/2418/

Maine Attorney General Prevents Termination of Conservation Easement
By: Robert Levin
Over the past two years, the Office of the Maine Attorney General has upheld the continued existence of a conservation easement that a landowner had sought to terminate. Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Maine-Attorney-General-Prevents-Termination-of-Conservation-Easement/2527/

Bosque Canyon Ranch v. Comm’r—Partnerships Denied Deductions for Conservation Easements Allowing Movable Homesites and Taxed on Disguised Sales of Homesites
By: Nancy A. McLaughlin, Robert W. Swenson Professor of Law, University of Utah S.J. Quinney College of Law
Bosque Canyon Ranch, L.P. located in the hill country of Texas was just denied $15.9 million of deductions claimed by partnerships for the donation of conservation easements on two grounds in a tax court decision. Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Bosque-Canyon-Ranch-v-CommrPartnerships-Denied-Deductions-for-Conservation-Easements-Allowing-Movable-Homesites-and-Taxed-on-Disguised-Sales-of-Homesites/2819/

Markus v. Brohl, Exec. Dir., Colo. Dep't of Revenue
By: Colorado Court of Appeals
In Colorado, a tax payer may claim state income tax credit on a qualifying conservation easement, which may be carried forward for up to twenty years. Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Markus-v-Brohl-Exec-Dir-Colo-Dept-of-Revenue/2485/

Belk v. Commissioner - 4th Circuit Confirms that Swappable Conservation Easements are not Deductible
By: Nancy A. McLaughlin, University of Utah S.J. Quinney College of Law
In Belk v. Commissioner, No. 13-2161 (Dec. 16, 2014), the 4th Circuit affirmed a Tax Court ruling that a conservation easement that authorized the parties to agree to “substitutions” or “swaps” (i.e ...Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Belk-v-Commissioner--4th-Circuit-Confirms-that-Swappable-Conservation-Easements-are-not-Deductible/2541/

Conservation Easement Valid Despite Referencing Incorrect Grantor
By: Nancy A. McLaughlin, Robert W. Swenson Professor of Law, University of Utah S.J. Quinney College of Law
In Ranch O, LLC v. Colorado Cattlemen’s Agricultural Land Trust, 2015 WL 795050 (Colo. Ct. App. 2015) (unpublished), the Colorado Court of Appeals held that a conservation easement that mistakenly referenced an individual, as opposed to a limited liability company created by the individual, as the easement grantor was nonetheless valid. Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Conservation-Easement-Valid-Despite-Referencing-Incorrect-Grantor/2611/

Conservation Easements - How Flexible Is Too Flexible?
To ensure the continued conservation of natural resources and habitats, it is important to ensure that easements are not simply undone by successors to the original parties after the tax benefits have been realized.& ...Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/Conservation-Easements--How-Flexible-Is-Too-Flexible/3162/

The Law of Agricultural Land Preservation in the United States
By: Thomas Daniels and John Keene
Thomas Daniels and John Keene's new book breaks down the legal principles, federal and state requirements, and the legal issues that affect agricultural land preservation efforts. Read More »
https://www.landcan.org/ctc-article/Conservation-Easements/Case-Law/The-Law-of-Agricultural-Land-Preservation-in-the-United-States/3249/

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26 Case Law articles were found for Conservation Easements