Paul L. Caron

Thursday, October 17, 2013

McLaughlin & Small: Recent Cases on the Charitable Perpetual Conservation Easement Deduction

Nancy A. McLaughlin (Utah) & Stephen J. Small (Law Office of Stephen J. Small), Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases:

Since 2006, the Tax Court, District Courts, and Circuit Courts have collectively issued more than forty decisions relating to the federal charitable income tax deduction for the donation of perpetual conservation easements (fifteen decisions were issued in 2012 alone). This outline discusses the practical implications of recent court decisions for conservation easement donors and donees.

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