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Champions Retreat Golf Founders, LLC v. Commissioner of IRS

ELR Citation: 50 ELR 20117
Nos. 18-14817, (11th Cir., 05/13/2020)

The Eleventh Circuit vacated and remanded the U.S. Tax Court's decision disallowing a charitable deduction for a conservation easement over property that included a private golf course and undeveloped land. The appellate court found that the Internal Revenue Code did not disqualify an easement simply because it included a golf course, and that the land served a conservation purpose as defined by the Code. It therefore reversed the tax court's decision and remanded for further proceedings.