Document / PDF

Conservation Easement Deduction Denied for Retained Gravel Use

Posted January 23, 2024
Source
Exchange, Winter 1998
Author
Bill Silberstein
About This PDF

This article analyzes the holding in the Great Northern Nekoosa Corporation and Subsidiaries v. United States concerning surface mineral rights and the federal tax deduction.

Disclaimer

These resources are provided "as is" for informational purposes only, without warranty of any kind. They do not constitute legal or professional advice and do not create an attorney-client relationship. They may not reflect current legal developments and should be adapted for your organization with qualified professional help. The Alliance is not liable for any damages arising from use of or reliance on these resources. Views in individual posts and third-party links/logos are not Alliance endorsements. The Alliance is committed to equal opportunity and does not condone unlawful discrimination.

For accreditation-related materials, please also consult the Land Trust Accreditation Commission website.