IRS Defends Ranch's Easement Deduction Disallowance

By Asha Glover · April 23, 2026, 3:16 PM EDT

The Internal Revenue Service properly disallowed a partnership's nearly $26 million charitable deduction for a donated easement on a 110-acre pasture, the agency told the Eleventh Circuit, urging it to affirm...

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Case Information

Case Title

Ranch Springs, LLC v. Commissioner of Internal Revenue

Case Number

25-12753

Court

Appellate - 11th Circuit

Nature of Suit

Date Filed

August 12, 2025