Buckelew Farm, LLC (f.k.a. Big K Farms LLC) v. Commissioner of Internal Revenue
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March 06, 2025
Feds Say 11th Circ. Should Affirm Value Of Ex-Braves' Farm
Despite dropping a bid for civil fraud penalties this week against two former Atlanta Braves players accused of overvaluing a conservation easement donation, the federal government has told the Eleventh Circuit it still stands by a U.S. Tax Court ruling that the players' valuation of the property was "firmly planted in the realm of fantasy."
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March 04, 2025
IRS Drops Push To Penalize Ex-Braves Players For Fraud
The federal government dropped its push Tuesday to reinstate civil fraud penalties against a partnership founded by former Atlanta Braves players John Smoltz and Ryan Klesko in their Eleventh Circuit appeal of a decision slashing their $47 million deduction for a conservation easement donation.
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December 03, 2024
Ex-Braves Blast Tax Court's 'Disregard' In Easement Fight
Two former Atlanta Braves players penalized for allegedly overstating the value of a conservation easement donation urged the Eleventh Circuit to toss the costly ruling against them, saying the U.S. Tax Court's decision showed "blatant disregard" for the appeal court's precedent in deciding the matter.
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October 07, 2024
11th Circ. Balks At Ex-Braves' $47M Easement Case
Former Atlanta Braves players John Smoltz and Ryan Klesko, challenging a U.S. Tax Court ruling that slashed the value of a conservation easement deduction by 90%, won't have their appeal heard by the Eleventh Circuit after the court said Monday the duo had jumped the gun on challenging the decision before it was made final.
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August 30, 2024
Partnership Can't Save Premature Tax Court Appeal, Feds Say
The IRS is urging the Eleventh Circuit to throw out a Tax Court appeal that a partnership formed by two former Atlanta Braves players filed over a slashed $47.6 million conservation easement deduction, since the appeal was improperly filed before a final decision was entered.
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August 26, 2024
Ex-Braves Tell 11th Circ. Easement Appeal Not Premature
A partnership created by former Atlanta Braves players urged the Eleventh Circuit to review its $47 million conservation easement lawsuit, saying the IRS' motion to dismiss the appeal for premature filing was a mere attempt to sow confusion in the proceedings.