Seabrook Property, LLC v. Commissioner of Internal Revenue

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Case overview

Case Number:

25-12126

Court:

Appellate - 11th Circuit

Nature of Suit:

Agency 

  1. February 26, 2026

    IRS Wrongly Backs Easement Valuation, 11th Circ. Told

    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 million tax deduction for the donation.

  2. September 26, 2025

    11th Circ. Told $33M Easement Deduction Improperly Cut

    The U.S. Tax Court ignored evidence of land values that the IRS had failed to rebut — or even backed — when it drastically reduced a partnership's $33 million tax deduction for donating a Georgia conservation easement, the partnership told the Eleventh Circuit.