Robert Allen

Lessons on Charitable Conservation Contributions from Scheidelman v. Commissioner

On July 14, 2010, the U.S. Tax Court issued its opinion in Scheidelman v. Commissioner, T.C. Memo. 2010-151, and the decision provides conservation easement professionals with two important lessons. First, it is critical to…more
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Purchase of Development Rights: Another Option for Conservation Minded Landowners

Many landowners are familiar with conservation easements, a vehicle for preserving land in perpetuity, for which they can realize tax benefits. Few landowners, however, are aware of another option: selling the development rights…more
| Agriculture, Environmental Law, Real Estate, Wills, Trusts, & Estate Planning, Zoning, Planning & Land Use
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