Easement Deduction Limit Hurts Conservation, 11th Circ. Told

By Anna Scott Farrell · June 13, 2024, 5:23 PM EDT

A partnership's tax deduction for its donation of a conservation easement should not be limited to its adjusted basis in the property, the partnership told the Eleventh Circuit in urging it...

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Case Information

Case Title

Glade Creek Partners, LLC, et al v. Commissioner of Internal Revenue

Case Number

23-14039

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

December 13, 2023