11th Circ. Affirms Penalty Over $9M Easement Deduction

By Kat Lucero · August 21, 2026, 5:16 PM EDT

The Eleventh Circuit sustained the IRS' valuation penalty against a partnership donor claiming a nearly $9 million charitable deduction on a Georgia conservation easement contribution, upholding a 2023 U.S. Tax Court...

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Case Information

Case Title

Mill Road 36 Henry, LLC, et al v. Commissioner of Internal Revenue

Case Number

24-11334

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

April 30, 2024