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Abstract: 

Two recent appellate decisions have come to opposite conclusions about the validity of one of the Internal Revenue Service regulations relating to the deductibility of donations of conservation easements to charitable organizations. These divergent results illustrate a broader evolution in judicial thinking about how general principles of administrative law apply in the tax field. This article examines the disagreement over the validity of the IRS conservation easement regulations and places that disagreement in the context of the larger debate over the applicability of general administrative law principles in taxation.

Keywords: qualified conservation contribution, Administrative Procedure Act, “proceeds regulation,” Hewitt v. Comm’r, Oakbrook Land Holdings LLC v. Comm’r

Affiliations:  1: Case Western Reserve University.