IRS Wrongly Backs Easement Valuation, 11th Circ. Told

By Anna Scott Farrell · February 26, 2026, 5:16 PM EST

The IRS wrongly backed a legal error by the U.S. Tax Court in calculating the value of a Georgia conservation easement, a partnership told the Eleventh Circuit in trying to reclaim its $33...

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Documents

Brief

Case Information

Case Title

Seabrook Property, LLC v. Commissioner of Internal Revenue

Case Number

Court

Appellate - 11th Circuit

Nature of Suit

Agency

Date Filed

June 23, 2025

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