Anyone for Tennis? Technical Foot Faults and the Conservation Easement Tax Deduction
Tax Management Real Estate Journal, Vol. 32, p. 195, July 2016
12 Pages Posted: 4 Jul 2016 Last revised: 13 Sep 2017
Date Written: July 1, 2016
An analysis of the trend toward highly technical determinations in Tax Court cases which consider the validity of conservation easement tax deduction and the tension between those rulings and the public policy goals underlying the tax deduction.
Keywords: Conservation Easement, Conservation Contribution, Facade Easement, Tax Deduction, Charitable Contribution
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