11th Circ. Panel Skeptical Of $20.7M Conservation Deduction

By Anna Scott Farrell · January 28, 2026, 1:21 PM EST

Eleventh Circuit judges expressed doubts Wednesday about a partnership's effort to restore its $20.7 million tax deduction for donating a conservation easement, saying the U.S. Tax Court had found that the...

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Case Information

Case Title

Oconee Landing Property, LLC, et al v. Commissioner of Internal Revenue

Case Number

25-10072

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

January 08, 2025