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Abstract: 

In April, the Tax Court decided Wendell Falls Development, LLC, et al. v. Comm’r, yet another case in what seems to be a string of recent decisions analyzing the claim of a charitable contribution deduction for the donation of a conservation easement. The court’s opinion, in addition to carefully studying the underlying merits of the claimed deduction, provides practitioners a case study in presenting valuation of a conservation easement to the court.

Keywords: Substantial Benefit; Valuation of a Conservation Easement

Affiliations:  .