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Split 11th Circ. Backs IRS $1M Value For Contested Easement

Дата публикации: 13-08-2026 19:16:59

A split Eleventh Circuit panel affirmed a decision to slash three Georgia landowners' conservation easement value from $18 million to $1 million Thursday, saying the U.S. Tax Court didn't need to determine the property's best use because the parties already agreed on that use.

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Split 11th Circ. Backs IRS $1M Value For Contested Easement

By Asha Glover ( August 13, 2026, 7:16 PM EDT) -- A split Eleventh Circuit panel affirmed a decision to slash three Georgia landowners' conservation easement value from $18 million to $1 million Thursday, saying the U.S. Tax Court didn't need to determine the property's best use because the parties already agreed on that use....

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