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Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part Two

ELR Article

When the Internal Revenue Service began disallowing gifts of perpetual conservation easements for claimed failures of perpetuity requirements, it tumbled land trusts, landowners, and the U.S. Tax Court down the rabbit hole to a baffling...

The Supreme Court Opens a Door in Arco v. Christian, Part One

ELR Article

In its Atlantic Richfield Co. v. Christian opinion, the U.S. Supreme Court addressed the timing of judicial review in the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), as well as landowners’...

Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part One

ELR Article

When the Internal Revenue Service began disallowing gifts of perpetual conservation easements for claimed failures of perpetuity requirements, it tumbled land trusts, landowners, and the U.S. Tax Court down the rabbit hole to a baffling...