4th Circ. Urged To Back $21M Cut To Conservation Deduction

By Anna Scott Farrell · April 13, 2026, 6:36 PM EDT

The U.S. Tax Court considered a property's potential for mineral mining when it shaved more than $21 million from a North Carolina partnership's tax deduction for donating a conservation easement, the...

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Case Information

Case Title

Green Valley Investors, LLC v. Commissioner of Internal Revenue

Case Number

25-2197

Court

Appellate - 4th Circuit

Nature of Suit

Date Filed

October 08, 2025