Split 11th Circ. Backs IRS $1M Value For Contested Easement

By Asha Glover · August 13, 2026, 7:16 PM EDT

A split Eleventh Circuit panel affirmed a decision to slash three Georgia landowners' conservation easement value from $18 million to $1 million Thursday, saying the U.S. Tax Court didn't need to...

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Case Information

Case Title

Ralph Evans v. Commissioner of Internal Revenue

Case Number

24-11882

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

June 10, 2024


Case Title

Nathaniel Carter, et al v. Commissioner of Internal Revenue

Case Number

24-11884

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

June 10, 2024