Beaverdam Creek Holdings, LLC, et al v. Commissioner of Internal Revenue
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March 20, 2026
$22M Easement With Viable Mine Not 'Abusive,' 11th Circ. Told
A Georgia conservation easement donor asked the Eleventh Circuit to resurrect a nearly $22 million deduction associated with the land donation, saying the U.S. Tax Court admitted that there was no abuse in the donated transaction.
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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.