On August 4, 2020, the Tax Court issued a Memorandum Opinion in the case of Cottonwood Place LLC v. Commissioner (T.C. Memo. 2020-115). The primary issue before the court in Cottonwood Place LLC v. Commissioner was whether the IRS properly disallowed the charitable contribution deduction with respect to the donation of a conservation easement in full because the conservation purpose underlying the easements was not “protected in perpetuity” as required by IRC § 170(h)(5)(A), insofar as

On July 22, 2020, the Tax Court issued a Memorandum Opinion in the case of Belair Woods LLC v. Commissioner (T.C. Memo. 2020-112). The primary issue before the court in Belair Woods LLC v. Commissioner was whether the IRS properly disallowed the charitable contribution deduction with respect to the donation of a conservation easement in full because the conservation purpose underlying the easements was not “protected in perpetuity” as required by IRC § 170(h)(5)(A), insofar as

On July 13, 2020, the Tax Court issued a Memorandum Opinion in the case of Smith Lake LLC v. Commissioner (T.C. Memo. 2020-107). The primary issue before the court in Smith Lake LLC v. Commissioner was whether the IRS properly disallowed the charitable contribution deduction with respect to the donation of a conservation easement in full because the conservation purpose underlying the easements was not “protected in perpetuity” as required by IRC § 170(h)(5)(A), insofar as

On July 9, 2020, the Tax Court issued a Memorandum Opinion in the case of Englewood Place LLC v. Commissioner (T.C. Memo. 2020-105). The primary issue before the court in Englewood Place LLC v. Commissioner was whether the IRS properly disallowed the charitable contribution deduction with respect to the donation of a conservation easement in full because the conservation purpose underlying the easements was not “protected in perpetuity” as required by IRC § 170(h)(5)(A), insofar as

On July 9, 2020, the Tax Court issued a Memorandum Opinion in the case of Maple Landing LLC v. Commissioner (T.C. Memo. 2020-104). The primary issue before the court in Maple Landing LLC v. Commissioner was whether the IRS properly disallowed the charitable contribution deduction with respect to the donation of a conservation easement in full because the conservation purpose underlying the easements was not “protected in perpetuity” as required by IRC § 170(h)(5)(A), insofar

On July 9, 2020, the Tax Court issued a Memorandum Opinion in the case of Riverside Place LLC v. Commissioner (T.C. Memo. 2020-103). The primary issue before the court in Riverside Place LLC v. Commissioner was whether the IRS properly disallowed the charitable contribution deduction with respect to the donation of a conservation easement in full because the conservation purpose underlying the easements was not “protected in perpetuity” as required by IRC § 170(h)(5)(A), insofar as