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Champions Retreat Golf Founders, LLC v. Commissioner of IRS
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 simpl...
Oregon Natural Desert Ass'n v. United States Forest Service
The Ninth Circuit affirmed summary judgment for the Forest Service in a challenge to its issuance of grazing authorizations on allotments in the Malheur National Forest. Environmental groups argued that the Service violated the National Forest Management Act (NFMA) when it failed to "analyze and sho...