Nancy A. McLaughlin

University of Utah S.J. Quinney College of Law

Robert W. Swenson Professor of Law

332 South 1400 East, Rm 101

Salt Lake City, UT 84112-0730

United States

  • University of Utah S.J. Quinney College of Law

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    • Tel: 801-581-5944
    • Fax: 801-581-6897
SCHOLARLY PAPERS

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Scholarly Papers (48)

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1.

Conservation Easements and the Valuation Conundrum

19 Florida Tax Review 225 (2016), University of Utah College of Law Research Paper No. 145
Number of pages: 98 Posted: 18 Dec 2015 Last Revised: 04 Jul 2016
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 1,257 (26,425)

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conservation easement, facade easement, valuation, valuation abuse, appraisal, before and after method, sales comparison approach, subdivision development analysis, discounted cash flow analysis, reproduction cost approach, reasonable probability of rezoning, 170(h), Whitehouse, Palmer Ranch

2.

An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law

1 Journal of Law, Property, and Society 107 (2015), U Denver Legal Studies Research Paper No. 15-45, University of Utah College of Law Research Paper No. 130
Number of pages: 82 Posted: 25 Aug 2015 Last Revised: 22 Sep 2015
Federico Cheever and Nancy A. McLaughlin
University of Denver Sturm College of Law (deceased) and University of Utah S.J. Quinney College of Law
Downloads 894 (42,916)

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conservation easement, 170(h), charitable deduction, uniform conservation easement act, conservation easement enabling statute

3.

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

Downloads 742 (55,264)

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

University of Utah College of Law Research Paper No. 49
Number of pages: 76 Posted: 30 Sep 2013 Last Revised: 01 Nov 2013
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 550 (80,244)

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conservation easement, 170(h), deduction, perpetuity, tax incentives

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

Number of pages: 68 Posted: 08 Nov 2012
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 192 (250,650)

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conservation easement, 170(h), charitable income tax deduction, easement donation, tax law, perpetuity, substantiation requirements, substantial compliance, qualified appraisal, qualified appraiser, Form 8283, Form 990, contemporaneous written acknowledgment, mortgage subordination

4.

Conservation Easements and the Doctrine of Merger

Duke Journal of Law & Contemporary Problems, Vol. 74, 2011
Number of pages: 17 Posted: 07 Sep 2011 Last Revised: 01 Jul 2013
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 623 (69,484)

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conservation easement, merger, doctrine of merger, unity of ownership, extinguishment

5.

Rethinking the Perpetual Nature of Conservation Easements

Harvard Environmental Law Review, Vol. 29, p. 421, 2005, U of Utah Legal Studies Paper No. 05-03
Number of pages: 103 Posted: 22 Jul 2005
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 581 (75,797)

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conservation easements, perpetuity, cy pres

6.

2015 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

Presented at Land Trust Alliance Rally 2015, Sacramento, California, Friday October 9. 2015, University of Utah College of Law Research Paper No. 136
Number of pages: 155 Posted: 13 Oct 2015 Last Revised: 13 Nov 2015
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 537 (83,580)

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conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, restricted gift, merger, bankruptcy, extinguishment, swap, recordation, valuation, syndication

7.

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

LAND TRUST ALLIANCE RALLY 2014 PROVIDENCE, RHODE ISLAND SATURDAY, SEPTEMBER 20, 2014
Number of pages: 106 Posted: 02 Oct 2014 Last Revised: 14 Oct 2014
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 533 (84,426)

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conservation easement, 170(h), restricted gift, merger, bankruptcy, extinguishment, swap, recordation, qualified appraisal, valuation

8.

Conservation Easements: Perpetuity and Beyond

Ecology Law Quarterly, Vol. 34, p. 673, 2007
Number of pages: 40 Posted: 12 Dec 2007
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 443 (105,509)

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conservation easement, conservation servitude, charitable trust, cy pres, perpetual, perpetuity, term easements

9.

Condemning Conservation Easements: Protecting the Public Interest and Investment in Conservation

UC Davis Law Review, Vol. 41, p. 1897, 2008
Number of pages: 71 Posted: 25 May 2008
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 437 (107,262)

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conservation easement, condemnation, eminent domain, valuation, appraisal, takings clause, just compensation

10.

Hicks v. Dowd, Conservation Easements, and the Charitable Trust Doctrine: Setting the Record Straight

Wyoming Law Review, Vol. 10, p. 73, 2010
Number of pages: 42 Posted: 27 Jan 2010
Nancy A. McLaughlin and W. William Weeks
University of Utah S.J. Quinney College of Law and Indiana University Maurer School of Law
Downloads 427 (110,184)

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conservation easement, cypres, attorney general, Hicks v. Dowd, Salzburg v. Dowd, charitable gift, charitable trust, perpetuity, conservation easement enforcement, conservation easement termination, conservation easement amendment

11.

Extinguishing and Amending Tax-Deductible Conservation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman

Florida Tax Review, Vol. 13, No. 217, 2012, University of Utah College of Law Research Paper No. 17
Number of pages: 94 Posted: 27 Dec 2012 Last Revised: 12 Apr 2013
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 377 (127,163)

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conservation easements, 170(h), qualified conservation contribution, extinguishment, amendment, perpetuity, Carpenter, Kaufman, Simmons, cy pres, restricted gift, restriction on transfer, mortgage subordination, proceeds

12.

Amending and Terminating Perpetual Conservation Easements

Probate & Property, Vol. 23, p. 52, 2009
Number of pages: 5 Posted: 27 Aug 2009
Nancy A. McLaughlin and Mark Benjamin Machlis
University of Utah S.J. Quinney College of Law and affiliation not provided to SSRN
Downloads 376 (127,521)

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conservation easement, conservation servitude, amendments, termination, cy pres, perpetuity

13.

Internal Revenue Code Section 170(h): National Perpetuity Standards for Federally Subsidized Conservation Easements Part 1: The Standards

Real Property, Trust & Estate Law Journal, Vol. 45, p. 473, 2010
Number of pages: 56 Posted: 20 Jan 2011
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 370 (129,830)

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conservation easement, granted in perpetuity, protected in perpetuity, perpetuity, section 170(h), easement enabling statute, conservation, historic preservation, easement termination

14.

Trying Times: Conservation Easements and Federal Tax Law (Sept. 2020)

University of Utah College of Law Research Paper No. 396
Number of pages: 207 Posted: 02 Nov 2020 Last Revised: 05 Dec 2020
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 357 (135,069)

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Conservation Easement, Perpetuity, 170(h), 8283, Qualified Appraisal, Extinguishment, Swap, Recordation, Syndication, Amendment

15.

Amending Perpetual Conservation Easements: A Case Study of the Myrtle Grove Controversy

University of Richmond Law Review, Vol. 40, p. 1031, 2006, University of Utah Legal Studies Paper No. 05-41
Number of pages: 68 Posted: 15 Jun 2006
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 343 (141,092)

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conservation easement, charitable trust, cy pres, amendment, implied power, easement enabling statute, perpetual, perpetuity, tax law, environmental law

16.

Increasing the Tax Incentives for Conservation Easement Donations - a Responsible Approach

Ecology Law Quarterly, Vol. 31, No. 1, 2004, U of Utah Legal Studies Paper No. 05-14
Number of pages: 117 Posted: 15 Jun 2006
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 318 (152,961)

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17.

Building Better Conservation Easements for America the Beautiful

Harvard Environmental Law Review Online (2021), University of Utah College of Law Research Paper No. 469, UC Hastings Research Paper Forthcoming
Number of pages: 13 Posted: 20 Sep 2021 Last Revised: 02 Nov 2021
K. King Burnett, John D. Leshy and Nancy A. McLaughlin
Independent, UC Hastings Law and University of Utah S.J. Quinney College of Law
Downloads 313 (155,549)

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America the Beautiful, conservation easements

18.

Why Environmental Lawyers Should Know (and Care) About Land Trusts and Their Private Land Conservation Transactions

Environmental Law Reporter, Vol. 34, 2004
Number of pages: 11 Posted: 29 Jan 2007
Federico Cheever and Nancy A. McLaughlin
University of Denver Sturm College of Law (deceased) and University of Utah S.J. Quinney College of Law
Downloads 304 (160,439)

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19.

In Defense of Conservation Easements: A Response to 'The End of Perpetuity'

Wyoming Law Review, Vol. 9, No. 1, 2009
Number of pages: 96 Posted: 24 Jan 2009 Last Revised: 30 Nov 2013
Nancy A. McLaughlin and W. William Weeks
University of Utah S.J. Quinney College of Law and Indiana University Maurer School of Law
Downloads 290 (168,503)

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Hicks, conservation easement, conservation servitude, perpetuity, cy pres, amendment, extinguishment, impairment of contract, separation of powers

20.

Interpreting Conservation Easements

29 Probate & Property 30 (2015), University of Utah College of Law Research Paper No. 134
Number of pages: 7 Posted: 12 Sep 2015 Last Revised: 11 May 2019
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 286 (170,973)

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conservation easement, free use of land, restrictive covenant, restrictive covenant interpretation, in gross, easement interpretation, servitude interpretation, anti-restrictions policy, conservation servitude, public policy

21.

Perpetual Conservation Easements in the 21st Century: What Have We Learned and Where Should We Go from Here?

Utah Law Review, Vol. 3, p. 687, 2013, University of Utah College of Law Research Paper No. 62
Number of pages: 40 Posted: 01 Mar 2014 Last Revised: 19 Mar 2014
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 251 (195,065)

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conservation easements, federal tax law, perpetuity, enabling statutes, attorney general

22.

Internal Revenue Code Section 170(h): National Perpetuity Standards for Federally Subsidized Conservation Easements – Part 2: Comparison to State Law

Real Property, Trust & Estate Law Journal, Vol. 46, p. 1, 2011
Number of pages: 123 Posted: 20 Jul 2011
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 248 (197,395)

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conservation easement, conservation easement modification or termination or extinguishment, section 170(h), state enabling statute, conservation easement enabling statute

23.

Trying Times: Conservation Easements and Federal Tax Law (October 2019)

University of Utah College of Law Research Paper No. 312
Number of pages: 57 Posted: 30 May 2019 Last Revised: 09 Oct 2019
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 246 (198,961)

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conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, extinguishment, swap, recordation, valuation, syndication

24.

Trying Times: Important Lessons to be Learned from Federal Tax Cases Involving Conservation Easement Donations

Texas Tech University School of Law Estate Planning & Community Property Law Journal, March 3, 2017
Number of pages: 162 Posted: 13 Jul 2016 Last Revised: 24 Jan 2018
Nancy A. McLaughlin and Stephen J. Small
University of Utah S.J. Quinney College of Law and Stephen J. Small, Esq., P.C.
Downloads 229 (213,275)

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conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, restricted gift, merger, bankruptcy, extinguishment, swap, recordation, valuation, syndication

25.

ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law

53 Real Property, Trust and Estate Law Journal, Fall 2018/Winter 2019 , University of Utah College of Law Research Paper No. 313
Number of pages: 128 Posted: 31 May 2019 Last Revised: 28 Jun 2019
W. William Weeks, Turney Berry, Jonathan G. Blattmachr, Jason E. Havens, Nancy A. McLaughlin, James Slaton, Steve Swartz and Philip Tabas
Indiana University Maurer School of Law, Wyatt Tarrant & Combs LLP, Milbank LLP, Holland & Knight LLP, University of Utah S.J. Quinney College of Law, affiliation not provided to SSRN, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 217 (224,506)

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conservation easements, in perpetuity, perpetuity, federal tax incentives, 170(h), federal deduction for easement donations, amendments, discretionary consents, valuation

26.

Tax-Deductible Conservation Easements and the Essential Perpetuity Requirements

37 Virginia Tax Review 1 (2017)
Number of pages: 54 Posted: 28 Jul 2017 Last Revised: 10 Oct 2017
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 208 (233,419)

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conservation easements, in perpetuity, perpetuity, federal tax incentives, 170(h), federal deduction for easement donations

27.

Conservation Easement Enabling Statutes: Perspectives on Reform

Utah Law Review, Vol. 3, p. 811, 2013, University of Utah College of Law Research Paper No. 61
Number of pages: 39 Posted: 01 Mar 2014 Last Revised: 22 Mar 2014
Nancy A. McLaughlin and Jeffrey Pidot
University of Utah S.J. Quinney College of Law and Maine Attorney General's Office
Downloads 190 (253,214)
Citation 1

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conservation easement, enabling statute, condemnation, state tax credit, amendment, termination, merger, marketable title act, enforcement, stewardship

28.

The Role of Land Trusts in Biodiversity Conservation on Private Lands

Idaho Law Review, Vol. 38, No. 453, 2002
Number of pages: 17 Posted: 28 Aug 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 179 (267,032)

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conservation easements, conservation servitudes, private land conservation, biodiversity

29.

Conservation Easements and the Proceeds Regulation

56 Real Prop. Tr. & Est. L.J. 111 (2021), University of Utah College of Law Research Paper No. 411
Number of pages: 52 Posted: 09 Jan 2021 Last Revised: 01 Sep 2021
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 172 (276,519)

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conservation easement, 170(h), extinguishment, protected in perpetuity, proceeds, proceeds regulation, procedural invalidity, substantive invalidity, Chevron

30.

Condemning Open Space: Making Way for National Interest Electric Transmission Corridors (or Not)

Virginia Environmental Law Journal, Vol. 26, p. 399, 2008
Number of pages: 30 Posted: 24 May 2008
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 165 (286,419)

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conservation easement, condemnation, eminent domain, Energy Policy Act, National Interest Electric Transmission Corridor, Virginia Open Space Land Act, electric transmission facilities

31.

McLaughlin on Kaufman: Tax Court Protects Public Investment in Conservation Easements

Emerging Issues, Vol. 6074, 2011
Number of pages: 18 Posted: 26 Nov 2011
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 164 (287,856)

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conservation easement, § 170(h), section 170(h), perpetuity, protected in perpetuity, enforceable in perpetuity, penalties, deductibility of easement donations, deductibility of required cash payments

32.

Enforcing Conservation Easements: The Through Line

34 Georgetown Environmental Law Review 167 (2022), University of Utah College of Law Research Paper No. 479
Number of pages: 48 Posted: 11 Jan 2022 Last Revised: 17 Oct 2022
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 156 (300,273)

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conservation easement, enforcement, merger, strict construction, laches, estoppel

33.

Some Dirty Realities About Syndicated Conservation Easements

167 Tax Notes 1729 (2020)
Number of pages: 5 Posted: 18 Feb 2021
Nancy A. McLaughlin, Stephen Small, Philip Tabas and Mark Weston
University of Utah S.J. Quinney College of Law, Law Office of Stephen J. Small, Esq., P.C., affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 145 (318,791)

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conservation easements, syndication, syndicated

34.

Protecting the Public Interest and Investment in Conservation: A Response to Professor Korngold's Critique of Conservation Easements

Utah Law Review, Vol. 4, No. 1561, 2008
Number of pages: 34 Posted: 24 Aug 2009
Nancy A. McLaughlin and Mark Benjamin Machlis
University of Utah S.J. Quinney College of Law and affiliation not provided to SSRN
Downloads 139 (329,625)

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conservation easement, conservation servitude, servitude interpretation, free use of land, cy pres

35.

Conservation Easements - A Troubled Adolescence

Journal of Land, Resources, and Environmental Law, Vol. 26, p. 47, 2005
Number of pages: 10 Posted: 24 Aug 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 133 (341,122)

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conservation easements, conservation servitudes

36.

Uniform Conservation Easement Act Study Committee Background Report

University of Utah College of Law Research Paper No. 283
Number of pages: 59 Posted: 31 Aug 2018 Last Revised: 11 Sep 2018
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 132 (343,080)
Citation 2

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Conservation Easement, Uniform Conservation Easement Act, Conservation Easement Enabling Statute, Uniform Law Commission, 170(h), Eminent Domain, Merger, Extinguishment, Amendment, Perpetuity, Standing to Sue

37.

Salzburg v. Dowd: Another Look

Wyoming Lawyer, Vol. 33, No. 50, 2010
Number of pages: 3 Posted: 07 Aug 2010
Nancy A. McLaughlin and W. William Weeks
University of Utah S.J. Quinney College of Law and Indiana University Maurer School of Law
Downloads 131 (345,105)

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conservation easement, perpetuity, termination, attorney general, cy pres, amendment

38.

Questionable Conservation Easement Donations

Probate & Property, Vol. 18, p. 40, 2004
Number of pages: 6 Posted: 26 Aug 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 131 (345,105)

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conservation easement, valuation abuse, conservation purposes test, 170(h)

39.

Brief of Amici Curiae Scholars of the Law of Non-Profit Organizations in Support of Respondent: Americans for Prosperity Foundation v. Matthew Rodriguez, Nos. 19-251 & 19-255

Loyola Law School, Los Angeles Legal Studies Research Paper No. 2021-04, U. of Pittsburgh Legal Studies Research Paper No. 2021-12, University of Utah College of Law Research Paper No. 440, Boston College Law School Legal Studies Research Paper No. 559
Number of pages: 53 Posted: 07 Apr 2021 Last Revised: 21 Apr 2021
Ellen P. Aprill, Roger Colinvaux, Sean Delany, James Fishman, Brian D. Galle, Philip Hackney, Jill R. Horwitz, Cindy Lott, Ray D. Madoff, Jill S. Manny, Nancy A. McLaughlin and Richard Schmalbeck
Loyola Law School Los Angeles, Catholic University of America (CUA) - Columbus School of Law, Independent, Pace University - School of Law, Georgetown University Law Center, University of Pittsburgh - School of Law, UCLA School of Law, Columbia University, Boston College - Law School, NYU School of Law, University of Utah S.J. Quinney College of Law and Duke University School of Law
Downloads 117 (375,041)

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SCOTUS, Charity, charitable, nonprofit, Attorney General, Donor Disclosure, Americans for Prosperity, amicus, charitable contribution, Section 501(c)(3)

40.

Conservation Easements and Development Rights: Law and Policy

169 Tax Notes 531 (2020)
Number of pages: 13 Posted: 12 Feb 2021
Nancy A. McLaughlin and Ann Taylor Schwing
University of Utah S.J. Quinney College of Law and Independent
Downloads 106 (402,380)

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conservation easement, § 170(h), development rights, movable building areas, building sites

41.

Amendment Clauses in Easements: Ensuring Protection in Perpetuity

168 Tax Notes 819 (2020), University of Utah College of Law Research Paper No. 420
Number of pages: 8 Posted: 22 Feb 2021 Last Revised: 16 Mar 2021
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 80 (481,858)

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conservation easement, amendment, perpetuity, section 170(h)(5)(A)

42.

Could Coalbed Methane Be the Death of Conservation Easements?

Wyoming Lawyer, Vol. 29, No. 5, p.18, Oct. 2006
Number of pages: 9 Posted: 24 Aug 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 69 (523,361)

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conservation easement, conservation servitude, coalbed methane, mineral development

43.

A Constructive Reformist’s Perspective on Voluntary Conservation Easements

Ecosystem Marketplace, 2005
Number of pages: 5 Posted: 08 Dec 2009
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 68 (527,367)

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conservation easement, cy pres

44.

Second Amici Curiae Brief of Law Professors et al., Pine Mountain Preserve, LLP v. Commissioner, filed in the U.S. Court of Appeals for the Eleventh Circuit

University of Utah College of Law Research Paper No. 356
Number of pages: 123 Posted: 22 Jan 2020 Last Revised: 19 Feb 2020
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 51 (605,901)

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conservation easement, deduction, 170(h), perpetuity, amendment, movable building areas, UCEA, Uniform Conservation Easement Act, Christopher v. SmithKline Beecham

45.

Amici Curiae Brief of Law Professors et al., Pine Mountain Preserve, LLP v. Commissioner, filed in the U.S. Court of Appeals for the Eleventh Circuit

University of Utah College of Law Research Paper No. 355
Number of pages: 87 Posted: 22 Jan 2020 Last Revised: 19 Feb 2020
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 38 (679,966)

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conservation easement, deduction, 170(h), perpetuity, amendment, movable building areas

46.

Amici Curiae Brief, Pine Mountain Preserve, LLP V. Commissioner, Filed in the U.S. Court of Appeals for the Eleventh Circuit

University of Utah College of Law Research Paper No. 363
Number of pages: 87 Posted: 03 Mar 2020 Last Revised: 08 Apr 2020
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 37 (686,327)

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conservation easement, 170(h), amendment, movable building areas

47.

Letter to Senate Finance Committee: H.R. 5376 - Conservation Easement Deduction Change Would Promote Abuse (Oct. 11, 2021)

Tax Notes Doc 2021-39226 (Oct. 11, 2021)
Number of pages: 3 Posted: 22 Nov 2021
K. King Burnett, Roger Colinvaux, John D. Echeverria, Adam Looney, Nancy A. McLaughlin, Janet E. Milne and Ann Taylor Schwing
Independent, Catholic University of America (CUA) - Columbus School of Law, Vermont Law School, University of Utah, David Eccles School of Business, Department of Finance, Students, University of Utah S.J. Quinney College of Law, Vermont Law School and Independent
Downloads 36 (692,840)

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conservation easement, build back better act, 30x30, 30 by 30, America the beautiful, ability to correct, 170(h)

48.

Amici Curiae Brief of Law Professors, Belk v. Commissioner, U.S. Court of Appeals for the Fourth Circuit

University of Utah College of Law Research Paper No. 234
Number of pages: 38 Posted: 11 Oct 2017 Last Revised: 21 Nov 2017
Nancy A. McLaughlin
University of Utah S.J. Quinney College of Law
Downloads 36 (692,840)
Citation 1

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