Given the number of conservation easement Tax Court cases in the last two years, it’s obvious that this particular form of charitable donation continues to be popular with donors and to draw intense Internal Revenue Service scrutiny. Indeed, in December 2012, there were over 200 easement cases docketed in Tax Court. Although the Internal Revenue Code uses the words “conservation easement” to describe both, there are two basic types of charitable easements.1 The ...

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