Justices Pressed To Reject Conservation Easement Rule

By Kat Lucero · December 13, 2022, 3:54 PM EST

A Tennessee land partnership pressed the U.S. Supreme Court to invalidate a 1986 regulation governing charitable land donations, arguing that the IRS violated administrative law when it failed to address stakeholder...

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Documents

Case Information

Case Title

Oakbrook Land Holdings, LLC, et al., Petitioners v. Commissioner of Internal Revenue

Case Number

22-323

Court

Supreme Court

Nature of Suit

Date Filed

October 06, 2022