11th Circ. Told $33M Easement Deduction Improperly Cut

By Anna Scott Farrell · September 26, 2025, 2:35 PM EDT

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...

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Documents

Case Information

Case Title

Seabrook Property, LLC v. Commissioner of Internal Revenue

Case Number

25-12126

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

June 23, 2025