ELR Citation: 46 ELR 20031
No(s). 14-1416 (11th Cir. Feb 5, 2016)

The Eleventh Circuit held that a developer is entitled to a charitable deduction on its 2006 tax return for granting a conservation easement on an 82-acre parcel of property that contained a bald eagle nest. The developer valued the parcel at $25.2 million on the assumption that the property's highe...