Topic
Conservation Easements
399 published works
Land Use Prof Blog
Interpreting Conservation Easements in New York
A recent conservation easement case from New York has a lot of land trusts worried. The Appellate Division of the Supreme Court (the first level of appeals in the New York…
Land Use Prof Blog
Conservation Easements and Prescription
Here's an Alabama case that likely escaped most people's attention: Quinn v. Morgan (am I the only one entertained by the fact that these are now two trendy kid names) from…
Law on Purpose
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 that we simply "can't have it all." But for owners of recreational or agricultural land who desire to preserve the…
Land Use Prof Blog
Can the Forest Service change its Mind about a Conservation Easement Agreement?
You can tell it is summertime in law professor land because I am slowly going through my stack of reading, including several cases that I had earmarked for further exploration.…
PropertyProf Blog
Professors’ Corner: Conservation Easements
By Chris Odinet
Professors’ CornerA FREE monthly webinar featuring a panel of law professors,addressing topics of interest to practitioners of real estate and trusts/estatesTuesday, July 12, 201612:30 p.m. Eastern/11:30 a.m. Central/9:30 a.m. PacificConservation Easements: Contemporary…
Land Use Prof Blog
Thinking like a landowner’s attorney in Conservation Easement Transactions.
As I prepare for next week's free ABA webinar on conservation easements, I have been thinking a bit about what advice I would give attorneys representing landowners. While I sometimes…
Land Use Prof Blog
Conservation Easements: A contract or a property right or ….?
A recent case on conservation easements from the Court of Federal Claims has got me thinking about a topic I have been mulling over for a while: how should we…
Nonprofit Law Prof Blog
Mountanos v. Commissioner—9th Circuit Affirmed Tax Court’s Denial of Conservation Easement Donation Deductions and Imposition of Penalties
Mountanos involved a landowner who donated a conservation easement with respect to undeveloped land in Lake County, California, in 2005. The landowner reported that the easement had a value of $4.69…
Nonprofit Law Prof Blog
RP Golf, LLC v. Comm’r—Conservation Easement Deduction Denied Because Mortgages Not Subordinated at Time of Donation
In RP Golf, LLC v. Comm'r, T.C. Memo. 2016-80 (RP Golf II), the Tax Court sustained the IRS’s disallowance of a $16.4 million deduction for a 2003 donation of a…
Nonprofit Law Prof Blog
Carroll v. Comm’r—Conservation Easement Deduction Denied for Noncompliant “Proceeds” Clause
In Carroll v. Comm’r, 146 T.C. No. 13 (2016), the Tax Court sustained the IRS’s disallowance of approximately $650,000 of carryover deductions claimed with regard to a 2005 donation of a…