On June 17, 2020, the Tax Court issued a Memorandum Opinion in the case of Hewitt v. Commissioner (T.C. Memo. 2020-89). The primary issue before the court in Hewitt v. Commissioner was whether the petitioners are entitled to carryover of the charitable contribution deduction for the donation of a conservation easement, which, not unsurprisingly, depends on whether the conservation easement satisfies the perpetuity requirement in IRC § 170(h)(5) and accompanying Treasury Regulations. Background to Hewitt v. Commissioner In 2012, the petitioner-husband (PH) granted a conservation easement over 257 acres of his family farm in Alabama. Prior to granting the easement, PH consulted with an accounting firm that PH believed was “well respected in the tax community” and possessed significant “experience with the donation of conservation easements.” PH also met with the CEO of a nature conservancy, which was a qualified organization under IRC § 170(h)(3). The conservancy drafted the deed…