Tax Court Rejects Easements' Mining Values, Cuts Deductions

By Kat Lucero · March 2, 2026, 5:43 PM EST

The U.S. Tax Court substantially reduced the million-dollar charitable deductions claimed by two partnerships for their Georgia conservation easement donations, rejecting their valuations premised on the properties' potential mining use in...

To view the full article, register now.

Try a seven day FREE Trial

Already a subscriber? Click here to login

Documents

Opinion

Recent Articles By Kat

February 26, 2026
Ex-Exec. In $2B Denmark Tax Scheme Hid Assets, Court Told
February 25, 2026
Insurers Weighing Economic Substance In Clean Energy Deals
February 23, 2026
Tax Court Rejects Son-of-Boss Promoter's Penalty Dispute
February 23, 2026
Justices Won't Review Religious Group's Bid Against IRS Lien
February 17, 2026
Express Scripts Urges Trial In 8th Circ. Tax Row Over Services
February 17, 2026
Tipster Info Not Valuable In $31M Tax Case, DC Circ. Told
February 13, 2026
Senate Dems Say IRS-ICE Privacy Warnings Proved Correct
February 13, 2026
Oil Co. Presses IRS For $3.2M In Refunds From Merger
February 13, 2026
Fuel Credit Regs Clear Clouds Over Middleman Sales
February 12, 2026
IRS Guidance Offers Relief In Energy Credits' Sourcing Limits