Donor Inflated Easement's Value To $12M, 10th Circ. Told

By Kat Lucero · June 9, 2026, 2:38 PM EDT

A partnership improperly inflated the value of a North Carolina conservation easement donation to nearly $12 million to claim a sizable charitable tax deduction and failed to support the valuation, the...

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Case Information

Case Title

Brank Cove Capital, et al v. CIR

Case Number

25-9007

Court

Appellate - 10th Circuit

Nature of Suit

Tax Court (agency) 

Date Filed

November 13, 2025