Topic
Conservation Easements
399 published works
Nonprofit Law Prof Blog
Conservation Easement Appraiser Ordered to pay $129,000,000 and complete short course near Ft. Leavenworth
Leavenworth Federal Penitentiary near the the U.S. Disciplinary Barracks, Ft. Leavenworth, KSFrom a Tuesday DOJ press release:A North Carolina man was sentenced today to 12 months in prison for his…
Nonprofit Law Prof Blog
Retained Development Rights in Conservation Easements
On Monday, Judge Halpern’s Tax Court Memo in Carter v. Commissioner upheld the taxpayers' conservation easement deduction against one procedural and one substantive challenge. But it reduced the claimed deduction…
Nonprofit Law Prof Blog
A Conservation Easement Haircut
The Peaky Blinders version of the high and tight.The Service is continuing its crusade against inflated conservation easement deductions. Last week it carved another notch in its belt. as it…
Wills, Trusts & Estates Prof Blog
Tax Incentives for Conservation Easements in Headlines Lately
Juliya L. Ismailov (Sullivan & Worcester, LLP) published an Article in the ABA Probate & Property Magazine, Tax Incentives for Conservation Easements in Headlines Lately, Probate & Property Magazine, September/October…
Wills, Trusts & Estates Prof Blog
Tax Incentives for Conservation Easements in Headlines Lately
Juliya L. Ismailov (Sullivan & Worcester, LLP) published an Article in the ABA Probate & Property Magazine, Tax Incentives for Conservation Easements in Headlines Lately, Probate & Property Magazine, September/October…
Nonprofit Law Prof Blog
Two Recent Court Decisions Highlight Charitable Contribution Deduction Abuse
Two unrelated federal court decisions last week demonstrate the creativity of individuals seeking to promote the abusive use of the charitable contribution deduction. One involved guilty verdicts in a massive…
Nonprofit Law Prof Blog
Conservation Easement Syndicate Gets A Big Windfall From the Backdated Document Mess
We have previously blogged about the big mess at Chief Counsel's Office regarding a penalty authorization form, a supervisor's required signature for which was backdated in an effort to save…
Nonprofit Law Prof Blog
House Members Ask Commissioner to Call Off the Conservation Easement Dogs on Historic Preservation
A letter sent by a bipartisan group of Representatives asks the Commissioner to pump the breaks on the war on conservation easements. They worry that historic building preservationists are becoming…
Nonprofit Law Prof Blog
Tax Court Sanctions Chief Counsel for Lack of Candor in Conservation Easement Fight
Well, yesterday the Tax Court dropped a sledgehammer on Chief Counsel, imposing sanctions for the big mess we have previously described under IRC 6673(a)(2). Judge Weiler found that Counsel did…
Nonprofit Law Prof Blog
A Future War Story at Chief Counsel’s Office
A few weeks ago we posted about the big mess at Chief Counsel's Office. You remember, the examining agent forgot to get supervisor approval before assessing penalties and when kinda…