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April 30, 2024
Mill Road 36 Henry, LLC, et al v. Commissioner of Internal Revenue
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Reflects complaints, answers, motions, orders and trial notes entered from Jan. 1, 2011.
Additional or older documents may be available in Pacer.
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August 21, 2026
11th Circ. Affirms Penalty Over $9M Easement Deduction
The Eleventh Circuit sustained the IRS' valuation penalty against a partnership donor claiming a nearly $9 million charitable deduction on a Georgia conservation easement contribution, upholding a 2023 U.S. Tax Court decision that ruled the donor had grossly misvalued the donated property.
Parties
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