Conservation Easements Under Turner and Glass
5 Pages Posted: 17 Jul 2006
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
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