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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

Anson H. Asbury

Asbury Law Firm

Date Written: July 1, 2016

Abstract

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

Suggested Citation

Asbury, Anson H., Anyone for Tennis? Technical Foot Faults and the Conservation Easement Tax Deduction (July 1, 2016). Tax Management Real Estate Journal, Vol. 32, p. 195, July 2016. Available at SSRN: https://ssrn.com/abstract=2803584

Anson H. Asbury (Contact Author)

Asbury Law Firm ( email )

125 Clairemont Ave., Suite 490
Decatur, GA 30030
United States
(404) 382-9942 (Phone)
(404) 565-1103 (Fax)

HOME PAGE: http://www.asburylawfirm.com

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