Topic
Conservation Easements
399 published works
Land Use Prof Blog
The Glass Case Saga
Some conservation easements in Michigan have been the subject of dispute for over 20 years. In 1992 and 1993, the Glasses donated conservation easements to the Little Traverse Conversancy to…
Land Use Prof Blog
Conservation Easements and Climate Change
I hope you will all indulge me as I convert this blog to the Land Use and Conservation Easement Prof's blog for the next week or so, but the conservation…
PropertyProf Blog
Top SSRN Downloads
In honor of the beginning of the month, here are the most downloaded property articles on SSRN over the last 60 days. 1. [189 downloads] An Overview of the Fannie and…
PropertyProf Blog
Rissman et al. on Conservation Easements and Climate Change
Adena Rissman (Wisconsin), Jessica Owley (Buffalo), Barton Thompson (Stanford), and Rebecca Shaw (Environmental Defense Fund) have posted Adapting Conservation Easements to Climate Change (Conservation Letters) on SSRN. Here's the abstract:Perpetual…
Nonprofit Law Prof Blog
Glass v. Van Lokeren—Conservation Easement Donors Sue Land Trust
In 1992 and 1993, Charles and Susan Glass donated two conservation easements protecting small portions of a 10-acre parcel located on the shoreline of Lake Michigan, known as Pineyrie. The…
Nonprofit Law Prof Blog
Esgar v. Commissioner—10th Circuit Affirms Tax Court: Conservation Easements Were Overvalued, Income From State Tax Credit Sales Was Short Term Capital Gain
In Esgar v. Commissioner, 2014 WL 889614 (10th Cir. 2014) (Esgar II), the 10th Circuit affirmed the Tax Court’s holdings in Esgar v. Commissioner, T.C. Memo. 2012-35 (Esgar I), and…
Nonprofit Law Prof Blog
Mountanos v. Commissioner Revisited – Conservation Easement Donor Not Permitted to Avoid Gross Valuation Misstatement
In Mountanos v. Commissioner, T.C. Memo. 2014-38 (Mountanos II), the Tax Court denied the taxpayer’s motions to reconsider, vacate, or revise its opinion in Mountanos v. Commissioner, T.C. Memo. 2013-138…
Nonprofit Law Prof Blog
Perpetual Conservation Easements: What Have We Learned and Where Should We Go From Here?
In the spring of 2013, the University of Utah S.J. Quinney College of Law hosted a conference entitled Perpetual Conservation Easements: What Have We Learned and Where Should We Go From…
Nonprofit Law Prof Blog
Wachter v. Commissioner—North Dakota Conservation Easements are Not Deductible
In Wachter v. Commissioner, 142 T.C. No. 7 (March 11, 2014), the Tax Court held that North Dakota law, which limits the duration of easements created after July 1, 1977,…
Land Use Prof Blog
Conservation easements and charitable trusts
There has long been debate fluttering around about whether conservation easements are charitable trusts. A recent opinion from Wyoming has me thinking about charitable trusts and conservation easements from a different…