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

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Case Number:

23-14039

Court:

Appellate - 11th Circuit

Nature of Suit:

  1. May 08, 2025

    11th Circ. Judge Frowns On New Arguments In Easement Case

    An Eleventh Circuit judge disapproved of a Georgia partnership raising new arguments on appeal as it pursues a tax deduction for a conservation easement donation, saying Thursday that perhaps "we wouldn't be here" if the partnership had argued the points before the lower court.

  2. June 13, 2024

    Easement Deduction Limit Hurts Conservation, 11th Circ. Told

    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 to overturn a U.S. Tax Court decision that it claims will hurt conservation efforts.