ELR Citation: 50 ELR 20117
No(s). 18-14817 (11th Cir. May 13, 2020)

The Eleventh Circuit vacated and remanded the U.S. Tax Court's decision disallowing a charitable deduction for a conservation easement over property that included a private golf course and undeveloped land. The appellate court found that the Internal Revenue Code did not disqualify an easement simply because it included a golf course, and that the land served a conservation purpose as defined by the Code. It therefore reversed the tax court's decision and remanded for further proceedings.