Search Results
Use the filters on the left-hand side of this screen to refine the results further by topic or document type.
Biden v. Sierra Club
The U.S. Supreme Court granted the Biden Administration's request to cancel arguments and suspend further proceedings in a lawsuit concerning the Trump Administration's plans to build a border wall along the U.S.-Mexico border., full_html...
Environmental Defense Fund v. U.S. Environmental Protection Agency
A district court granted summary judgment for environmental groups in a challenge to EPA's decision to make its Regulatory Science rule effective immediately upon publication in the Federal Register. The groups argued EPA's decision violated the APA's 30-day notice requirement after publication of a...
Down the Rabbit Hole With the IRS’ Challenge to Perpetual Conservation Easements, Part One
When the Internal Revenue Service began disallowing gifts of perpetual conservation easements for claimed failures of perpetuity requirements, it tumbled land trusts, landowners, and the U.S. Tax Court down the rabbit hole to a baffling land below. The Service’s drop into matters beyond valuation and into elements intended and necessary for easement durability and flexibility has caused a confusing array of Tax Court decisions.