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Brank Cove Capital, et al v. CIR
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June 09, 2026
Donor Inflated Easement's Value To $12M, 10th Circ. Told
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 IRS told the Tenth Circuit.
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March 10, 2026
Easement Case Didn't Need Appraiser Witness, 10th Circ. Told
The U.S. Tax Court should have considered a partnership's appraisal before rejecting its claim to a nearly $12 million tax deduction for a conservation easement donation, the partnership told the Tenth Circuit, arguing that its valuation report didn't require the appraiser's testimony as the court had claimed.