Tax Court refuses to reconsider easement case

The Tax Court has refused to reconsider a case in which it denied a charitable contribution deduction for a developer who granted a conservation easement on 125 acres next to a proposed residential development. The Court had said that no deduction was available when the donor expected to obtain a benefit in the enhancement of the value of adjacent property. (See Nonprofit Issues^®, Vol. XXVIII, No. 2)

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Tax Court refuses to reconsider easement case

Tax Court refuses to reconsider easement case