Ranch Springs, LLC v. Commissioner of Internal Revenue

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Case Number:

25-12753

Court:

Appellate - 11th Circuit

Nature of Suit:

  1. April 23, 2026

    IRS Defends Ranch's Easement Deduction Disallowance

    The Internal Revenue Service properly disallowed a partnership's nearly $26 million charitable deduction for a donated easement on a 110-acre pasture, the agency told the Eleventh Circuit, urging it to affirm the lower court's decision.

  2. September 24, 2025

    11th Circ. Asked To Combine Easement Deduction Appeals

    The Eleventh Circuit should consolidate two cases appealing U.S. Tax Court rulings that cut $47 million in deductions for conservation easement donations, a partnership argued, saying the government's opposition to combining them overlooks the opportunity to save resources.