Land Trust Alliance Amicus Brief - Sells

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.

This is the amicus brief filed by Maine Coast Heritage Trust and the Land Trust Alliance.

This is the amicus brief filed by the Massachusetts Coalition of Land Trusts and the Land Trust Alliance.

Motion by Maine Coastal Heritage and the Land Trust Alliance for leave to file brief as Amici Curiae

The IRS opening brief in the Tax Court case Kaufman is required reading to understand all the IRS issues with technical substantiation details.

This is an amicus brief filed by The Trustees of Reservations.

This is the Land Trust Alliance 11th circuit amicus brief. Pine Mountain Preserve court rulings and the eventual 11th Circuit ruling is pivotal on the questions of building rights and amendments.

The Land Trust Alliance makes the case for a new relevance campaign.

Lancaster Farmland Trust and Lancaster County Conservancy - Brief of Amicus Curiae

Glass brief on SJM