Rocky Branch Timberlands LLC, et al v. USA, et al
February 20, 2024
The U.S. Supreme Court declined Tuesday to hear a partnership's bid to keep a $26.5 million deduction for a land conservation easement, letting stand a decision that the case was barred by a law that prohibits suits that restrain the collection of taxes.
December 13, 2023
A partnership asked the U.S. Supreme Court to hear its bid to keep a $26.5 million deduction for a land conservation easement, saying the case was not barred by a law that prohibits suits to restrain the collection of taxes.
September 06, 2023
The 11th Circuit blocked a partnership's effort to appeal a ruling that it owes $26 million to the Internal Revenue Service, finding that the appellate body lacks jurisdiction and that the taxpayer can seek a remedy in the U.S. Tax Court.
May 24, 2023
The Eleventh Circuit should undo a lower court decision tossing a partnership's case seeking an independent review of its dispute with the IRS over its $26.5 million conservation easement deduction, the partnership said, arguing the court has the authority to consider the case.
April 18, 2023
The Eleventh Circuit should reject a partnership's bid to revive its $26.5 million conservation easement deduction lawsuit and uphold a lower court ruling that the case is barred by laws that prevent suits hampering tax collection, the government argued Tuesday.
March 07, 2023
The Eleventh Circuit rejected on Tuesday an IRS request to dismiss a partnership's challenge to the agency's block of its $26.5 million conservation easement deduction, despite the agency's claim that the case was "indistinguishable" from another the circuit had tossed.
November 08, 2022
A Georgia partnership whose appeal of its rejected $26.5 million conservation deduction was tossed when its lawyers missed a filing deadline will have another chance to pursue the appeal after the case was reinstated at the Eleventh Circuit.
October 24, 2022
The Eleventh Circuit on Monday dismissed a Georgia partnership's challenge to an Internal Revenue Service decision to block a $26.5 million tax deduction, saying the partnership's lawyers missed the deadline for filing a routine form required by the court.
October 20, 2022
A Georgia partnership challenging an IRS decision to block its $26.5 million tax deduction for a conservation land donation asked the Eleventh Circuit to overturn a decision upholding the denial, saying the agency violated the company's right to an independent review.
October 03, 2022
A partnership should be barred from appealing an Internal Revenue Service decision to disallow $26.5 million in conservation easement deductions, the government told the Eleventh Circuit on Monday, saying the partnership cannot file a lawsuit that hampers tax collection.