February 26, 2026
The IRS wrongly backed a legal error by the U.S. Tax Court in calculating the value of a Georgia conservation easement, a partnership told the Eleventh Circuit in trying to reclaim its $33 million tax deduction for the donation.
September 26, 2025
The U.S. Tax Court ignored evidence of land values that the IRS had failed to rebut — or even backed — when it drastically reduced a partnership's $33 million tax deduction for donating a Georgia conservation easement, the partnership told the Eleventh Circuit.