Share
    Document / Legal Opinion

    Pollard v. Commissioner of IRS

    Posted 2018
    About This Legal Opinion

    Following the Supreme Court's jurisprudence in Hernandez v. Commissioner, 490 U.S. 680, 690 (1989) and related opinions, the Tax Court held that the easement was conveyed by Pollard as a quid pro quo for the County's subdivision exemption approval.

    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.

    Membership Required

    This resource is a Land Trust Alliance member benefit for the staff, board and volunteers of land trust and affiliate member organizations, and Alliance donors at the Protector level.