Oconee Landing Property, LLC, et al v. Commissioner of Internal Revenue

Track this case

Case Number:

25-10072

Court:

Appellate - 11th Circuit

Nature of Suit:

Agency 

  1. January 28, 2026

    11th Circ. Panel Skeptical Of $20.7M Conservation Deduction

    Eleventh Circuit judges expressed doubts Wednesday about a partnership's effort to restore its $20.7 million tax deduction for donating a conservation easement, saying the U.S. Tax Court had found that the partnership's managers thought the land was actually worth far less.

  2. July 14, 2025

    Evidence Tainted In $20.7M Easement Loss, 11th Circ. Told

    The U.S. Tax Court improperly allowed hundreds of trial exhibits in striking a Georgia partnership's $20.7 million tax deduction for donating a conservation easement, the partnership told the Eleventh Circuit, saying the government failed to address its claims that the court broke evidence rules.