ELR Citation: ELR 20002
No(s). 06-1398 (6th Cir. Dec 21, 2006)

The court upheld a tax court's decision that taxpayers' conservation easements were qualified contributions under I.R.C. §170(h)(1). The Internal Revenue Service argued that the taxpayers were not entitled to deductions for the two easements because they did not qualify as "qualified conservati...