Topic
Conservation Easements
399 published works
PropertyProf Blog
Top SSRN Downloads
By propertyprof
In honor of the beginning of the month here are the most downloaded property articles on SSRN over the last 60 days: 1. [204 downloads] Dirt Lawyers, Dirty REMICs Bradley…
Environmental Law Prof Blog
Perpetual Conservation Easements: What Have We Learned and Where Should We Go From Here?
Today, Friday, February 15, 2013, the University of Utah S.J. Quinney College of Law is hosting its third annual academic conference. The topic is Perpetual Conservation Easements: What Have We…
Land Use Prof Blog
Perpetual Conservation Easements Conference at Utah
This Friday afternoon the University of Utah College of Law will host a conference on perpetual conservation easements, organized by Prof. Nancy McLaughlin, whose work on the subject we have…
Federal Eminent Domain Blog
A Tough Fight in Rock River National Wildlife Refuge
The Federal government is now actively pursuing the preparation for taking easements in the Paint Rock River National Wildlife Refuge area on the Tennessee-Alabama border. This huge project contemplates maintaining…
Land Use Prof Blog
Movable Conservation Easement Not Perpetual
As regular readers already know, I ampretty skeptical of tax deductions for golf course conservation easements. Thebold landowners in Belk v. CIR, 140T.C. No. 1 (Jan. 28, 2013) asserted that…
Nonprofit Law Prof Blog
Pollard v. Commissioner – Conservation Easement Conveyed For Quid Pro Quo Not Deductible
In Pollard v. Comm’r, T.C. Memo. 2013-38, the Tax Court sustained the IRS’s disallowance of a charitable income tax deduction claimed with respect to a conservation easement conveyed to Boulder…
Land Use Prof Blog
What To Do About Bad Conservation Easement Appraisals…
Looks like the federal governement is continuing its scrutiny of conservation easements. This time they are looking at appraisers who place inflated values on conservation easments (particularly an issue in…
Nonprofit Law Prof Blog
United States Files Complaint Against Facade Easement Appraiser
On January 30, 2013, the United States filed a complaint in the United States District Court for the Northern District of Ohio against Michael Ehrmann and the company he owns…
Nonprofit Law Prof Blog
Belk v. Commissioner – “Floating” Conservation Easements Are Not Deductible
In Belk v Comm’r, 140 T.C. No. 1 (Jan. 28, 2013), a regular Tax Court opinion, the court held that a conservation easement that permits the parties to agree to “substitutions,” even…
Land Use Prof Blog
Conservation Easement Symposium at Utah
I am bummed I can't make it out to Salt LakeCity for what looks to be a fascinating half-day symposium on conservation easements.But organizer Nancy McLaughlin tells me that we…