Topic
Conservation Easements
399 published works
Land Use Prof Blog
Conservation Easements and Fracking
One of the tricky things about conservation easements is that most of purport to protect land in perpetuity but the original parties to conservations easements are probably not going to…
Nonprofit Law Prof Blog
Mitchell v. Commissioner Revisited – 170(h) Requires Perpetuation of Conservation Easement Itself, Not Just Conservation Purposes
In Mitchell v. Commissioner, T.C. Memo. 2013-204 (Mitchell II), the Tax Court denied the taxpayer’s motion for reconsideration and supplemented its opinion in Mitchell v. Commissioner, 138 T.C. No 16…
Nonprofit Law Prof Blog
IRS Chief Counsel Memorandum Addresses Conservation Easement Valuation
The IRS Office of Chief Council has published a memorandum (Number 201334039, Release Date 8/23/2013)* that provides helpful guidance on valuing conservation easements in accordance with some of the more technical…
Land Use Prof Blog
Agricultural Conservation Easements and Charitable Trusts
An interesting case from Maryland this summer chimed on a debate going on in the conservation easement literature about the extent to to which charitable trust law applies to conservation…
Land Use Prof Blog
Unusual Reading in Buffalo: From John Birch to Glenn Beck
In summer, I like to put aside an hour or so each work day to read various articles and books that I have stumbled across during the busy semester but…
California Land Use & Development Law Report
Offsite Conservation Easements Are Feasible Mitigation For Loss Of Agricultural Resources According to Appellate Court
By Marie Cooper
The First District Court of Appeal has ruled an EIR inadequate for failure to explore fully the use of conservation easements to mitigate impacts to agricultural resources. Masonite Corporation v.…
Nonprofit Law Prof Blog
Carpenter v. Commissioner Revisited – Federally-Deductible Conservation Easements Must be Extinguishable Only in a Judicial Proceeding
In Carpenter v. Commissioner, T.C. Memo 2013-172 (Carpenter II), the Tax Court denied the taxpayer’s motion for reconsideration and supplemented its opinion in Carpenter v. Commissioner, T.C. Memo. 2012-1 (Carpenter…
Land Use Prof Blog
HCN Article About Jackson, Wyoming Highlights Concerns with Conservation Easements
I am not sure how many of you are readers of High Country News, but it is of course the go to source for news about the West (especially if…
Nonprofit Law Prof Blog
Pesky v. U.S. – Deduction for Conservation Easement Donation Not Fraudulent
Understanding the District Court’s rulings in Pesky v.United States, No. Civ. 1:10-186 WBS (July 8, 2013) (Pesky II), requires a bitof background.On or around September 29, 1993, the Peskys and…
PropertyProf Blog
Owley on the Conflict Between the Changing Natural World and Rigid Property Doctrines
By propertyprof
Jessica Owley (Buffalo) has posted Property Constructs and Nature's Challenge to Perpetuity (Book Chapter) on SSRN. Here's the abstract:Conservation biology and ecology (as well as our eyes and ears) tell…