IRS Brief in the Kaufman Tax Court Case

In Kaufman II, the Tax Court denied Kaufman’s motion for reconsideration, affirming the earlier summary judgment decision in favor of the IRS. In particular, the Court found that the proceeds language in Reg. § 1.170A-14(g)(6)(ii) was an unconditional and absolute requirement

Opening Brief filed by Appellants

Letter to the appellate court arguing that the express reservation contained in the lender agreement in Kaufman violates requirements set forth in the Internal Revenue Code.

IRS substantiation regulations, statute, rules and guidance.

The Land Trust Alliance submitted this brief to the court in the case of Kumar v Commissioner. The brief makes a narrow argument in support of allowing land trusts to include amendment clauses in their easements without jeopardizing tax benefits for their donors.

The Land Trust Alliance submitted this brief to the court in the case of Sells v Commissioner. The brief makes a narrow argument in support of allowing land trusts to include amendment clauses in their easements without jeopardizing tax benefits for their donors.

Kaufman.pdf Tax Court held that because of the proceeds priority to the bank in the mortgage subordination, NAT's right to its proportionate share of future proceeds was not guaranteed so the easement was not protected in perpetuity and was not a qualified conservation contribution under I.R.C.170(h).

This is a summary of a US Tax Court in which the IRS challenged a conservation easement on 141 acres of Alabama coastal land, part of which included a golf course. After trial and briefing, the IRS dropped its challenge of the easement’s conservation values and focused on valuation.

The purpose of Land Conservation Case Law Summaries is to provide a brief overview of land-conservation-related cases. Each summary seeks to identify the issues of the case, present the holding, and analyze the reasoning of the court.

This is a bargain sale of land case. The court denied the IRS disallowance of the deduction.