Conservation Easements Under Turner and Glass

5 Pages Posted: 17 Jul 2006

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law

Abstract

Both Turner and Glass provide useful commentary on the requirements a taxpayer must satisfy to qualify for a conservation easement charitable deduction or the estate tax conservation easement exclusion. Because of the increased popularity of conservation easements, as well as the heightened IRS examination of these transfers, both cases provide a welcome judicial gloss on this tax benefit.

Keywords: conservation easement, charitable deduction, estate tax, gift tax, income tax, estate planning, Turner, Glass

Suggested Citation

Gerzog, Wendy C., Conservation Easements Under Turner and Glass. Tax Notes, Vol. 112, p. 179, July 10, 2006. Available at SSRN: https://ssrn.com/abstract=917074

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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