$22M Easement With Viable Mine Not 'Abusive,' 11th Circ. Told

By Kat Lucero · March 20, 2026, 5:11 PM EDT

A Georgia conservation easement donor asked the Eleventh Circuit to resurrect a nearly $22 million deduction associated with the land donation, saying the U.S. Tax Court admitted that there was no...

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Documents

Case Information

Case Title

Beaverdam Creek Holdings, LLC, et al v. Commissioner of Internal Revenue

Case Number

25-12624

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

August 01, 2025