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Fair Valuation Conservation Easements

Gray Reed

Recent Tax Court Case Outlines Factors Taxpayers can use to Avoid Negligence Penalties

Gray Reed on

The IRS is vigorously litigating cases involving conservation easements they believe are abusive.  One such case was Plateau Holdings, LLC v. Comm’r, T.C. Memo 2020-93 (Plateau I). In that case the Tax Court denied the entire...more

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