PBBM-Rose Hill, Limited, et al v. CIR

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Case overview

Case Number:

17-60276

Court:

Appellate - 5th Circuit

Nature of Suit:

Tax Court 

  1. December 11, 2018

    5th Circ. Declines To Revisit Nix Of $15M Easement Deduction

    The Fifth Circuit said Tuesday it would not rehear a recent decision rejecting a nearly $15.2 million deduction for a conservation easement donation in South Carolina.

  2. November 14, 2018

    5th Circ. Correctly Axed $15M Easement Deduction, IRS Says

    A recent decision by the Fifth Circuit that denied a nearly $15.2 million deduction for a conservation easement donation in South Carolina was proper and should not be reconsidered, the Internal Revenue Service said Wednesday.

  3. October 09, 2018

    $15M Deduction Loss In Conservation Easement Row Under Fire

    The Fifth Circuit's interpretation of an Internal Revenue Service regulation prescribing the allocation of proceeds when a conservation easement is donated has been accused of ignoring decades of accepted standards for claiming tax deductions, according to documents recently filed with the court.

  4. August 14, 2018

    5th Circ. Sides With Tax Court Over $15M Conservation Gift

    A $15 million donation of a conservation easement was ineligible for a conservation easement deduction, the Fifth Circuit said in a Tuesday ruling upholding a U.S. Tax Court decision.