What You Need to Know from Tax Cases (Shorn of Nuance)

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.

These drafting pointers will help you consider the minimum criteria for a sound forestry clause, whether the landowner manages the conserved land for timber income or whether forest management activities support personal use goals, such as firewood production, habitat improvement or recreation.

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.

A sample easement monitoring report from the accredited Coastal Mountains Land Trust.

Recent advice from the IRS Office of Chief Counsel reiterates the IRS’s position on perpetual conservation easements on land where the landowner retains the rights to extract minerals using surface mining methods.