Tax Court Wrongly Cut Conservation Gift Value, 4th Circ. Told

By Anna Scott Farrell ( January 20, 2026, 2:28 PM EST) -- The U.S. Tax Court made multiple errors when it reduced the value of rock-rich land underlying a North Carolina partnership's conservation easement donation, the partnership told the Fourth Circuit, urging it to at least reverse penalties imposed by the court as a result of its findings....

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