Tax Court Misread Easement Rules, 4th Circ. Told

By Kat Lucero · October 23, 2026, 6:18 PM EDT

The U.S. Tax Court imposed conservation easement donation requirements beyond what the law allows in evaluating a property's condition and potential mining value, a partnership told the Fourth Circuit, seeking to...

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Case Information

Case Title

Jackson Stone South, LLC v. Commissioner of IRS

Case Number

26-1363

Court

Appellate - 4th Circuit

Nature of Suit

Date Filed

April 01, 2026


Case Title

Jackson Stone North, LLC v. Commissioner of IRS

Case Number

26-1366

Court

Appellate - 4th Circuit

Nature of Suit

Date Filed

April 01, 2026