Conservation Easement

The IRS has prevailed in more than three dozen conservation easement disputes in the Tax Court over the past year alone. On 9 July 2020, the Tax Court handed the IRS victories in four conservation easement disputes on the same day, on the basis that none of the easements were protected ‘in perpetuity’ under Code Section 170(h)(5)(A). The cases are: Englewood Place v. Commissioner, T.C. Memo. 2020-105, Maple Landing v. Commissioner, T.C. Memo. 2020-104, Riverside Place v. Commissioner, T.C. Memo. 2020-103, and Village At Effingham v. Commissioner, T.C. Memo. 2020-102.