Work Product Doctrine

These three critical steps will ensure you develop an effective communications product.

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Under the common law doctrine of merger, an easement will be extinguished when the easement holder becomes the fee title owner of the property subject to the easement. The applicability of the doctrine of merger to conservation easements, however, is a matter of state law and will vary by jurisdiction.

The Ninth Circuit found that the district court wrongly concluded that the entire appraisal work file was prepared in anticipation of litigation. The Ninth Circuit reversed on the privilege claims.

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The Tax Court largely upheld the conservation easement donor’s valuation claim, despite flaws with the appraisal. The court also denied the taxpayer’s motion for litigation costs, finding that the IRS’s litigation position was “substantially justified” and the taxpayer was not a “prevailing party.”

This guidance discusses basic rules of evidence that apply to the admission of documents most likely to be involved in conservation easement litigation. It also reviews best practices for records systems that are supportable in court and sustainable for the long-term.

This Note argues that the IRS should explicitly decide not to apply the private benefit doctrine to neutral-impact amendments of farmland and working-land conservation easements.