Document / PDF
Down the Rabbit Hole with the IRS' Challenge to Perpetual Conservation Easements, Part One
Posted March 2, 2021
Reviewed
July 5, 2022
Source
Environmental Law Reporter
Author
Jessica E. Jay
About This PDF
Part one of this two-part article examines how the Internal Revenue Service lures the land conservation community and the Tax Court into Wonderland distortions, and the precarious tower of cards upon which its legal theories rest.