Topic

Conservation Easements

399 published works

PropertyProf Blog July 27, 2011
Gerzog on Mortgages and Conservation Easements
By propertyprof
Wendy Gerzog (Baltimore) has posted Mortgages and Conservation Easements: Not a Good Mix (Tax Notes) on SSRN. Here's the abstract:This article reviews Kaufman and the Tax Court’s reconsideration of its…
PropertyProf Blog July 22, 2011
McLaughlin on the Creation and Acquisition of Conservation Easements
By propertyprof
Nancy McLaughlin (Utah) has posted Internal Revenue Code Section 170(h): National Perpetuity Standards for Federally Subsidized Conservation Easements – Part 2: Comparison to State Law (Real Property, Trust, and Estate…
Nonprofit Law Prof Blog June 30, 2011
The “Contemporaneous Written Acknowledgment” Trap Costs Taxpayers a $2 Million Charitable Contribution Deduction
By nonprofitlawprof
In a memorandum opinion issued yesterday, Tax Court Judge David Laro ruled that taxpayers were not entitled to a charitable contribution deduction relating to the donation of a conservation easment…
Land Use Prof Blog June 28, 2011
Conservation Easement Outlines
By Land Use Prof
For those interested in conservation easements, if you haven't seen Jessica Jay's work its worth checking out. She is a practitioner who teaches Land Conservation Law at VLS during the…
PropertyProf Blog June 28, 2011
Owley on Indian Tribes and Conservation Easements
By propertyprof
Jessica Owley (Buffalo) has posted Tribes as Conservation Easement Holders: Is a Partial Property Interest Better than None? (book chapter) on SSRN. Here's the abstract:Conservation easement use is growing rapidly,…
Arkansas Timber Law Blog May 27, 2011
Know Your Role: Advocacy vs. Expertise
By Buckley Bridges
Having only recently highlighted an Arkansas case proving the value of experts, I now have to follow up with this caveat post. Last month, Judge Cohen of the United States Tax Court issued an…
Nonprofit Law Prof Blog March 8, 2011
Exemption Revoked for Conservation Easement Shams
By nonprofitlawprof
In Private Letter Ruling 201109030 (Dec. 8, 2010), released on March 4 and recently reported in Tax Notes Today, the Internal Revenue Service (“IRS”) revoked the federal income tax exemption…
Land Use Prof Blog March 7, 2011
Land Use at ALPS, part II
By Land Use Prof
As I mentioned and as Jim also noted, the ALPS conference was great; my objective here is to list some of the afternoon first-day panels that blog readers might be…
Land Use Prof Blog February 27, 2011
Tribes, Land, and the Environment
By Land Use Prof
I just returned from a stimulating one-day conference at American University's Washington College of Law called Tribes, Land, and the Environment. Organized by Ezra Rosser and Sarah Krakoff, it was…
Land Use Prof Blog February 22, 2011
Virtual Speaker Series
By Land Use Prof
One of the many exciting things I am engaged in this month is Mercer's Environmental Law Virtual Guest Speaker Series. Students at Mercer and elsewhere listen to recorded presentations on…