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Administrative Procedure Act Easements

Mitchell, Williams, Selig, Gates & Woodyard,...

Riparian Rights/Piers and Docks: Federal Court Addresses Ownership of Mississippi River Submerged Waterbed

Co-Author Jesse Long The United States District Court for the Western District of Wisconsin (“Court”) addressed in an August 22nd Opinion a riparian rights issue. See Clott et al., v. U.S. Fish and Wildlife Service, 2024 WL...more

Holland & Knight LLP

Tax Court: As to Listed Transaction, IRS Must Adhere to APA

Holland & Knight LLP on

In the late 1990s and early 2000s, the IRS was confronted with a proliferation of corporate transactions that it viewed as aggressive tax shelters. Relying on the authority Congress delegated through Section 6011(a), the IRS...more

Holland & Knight LLP

Tax Court: Conservation Easement Proceeds Regulation Is Procedurally Invalid Under APA

Holland & Knight LLP on

In holding that that Treas. Reg. § 1.170A-14(g)(6)(ii) (Proceeds Regulation) is procedurally invalid under the Administrative Procedure Act (APA), the U.S. Tax Court abandoned its precedent in Oakbrook Land Holdings, LLC v....more

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