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Palmer Ranch Holdings Ltd. v. Commissioner of Internal Revenue Service

The Eleventh Circuit held that a developer is entitled to a charitable deduction on its 2006 tax return for granting a conservation easement on an 82-acre parcel of property that contained a bald eagle nest. The developer valued the parcel at $25.2 million on the assumption that the property's highe...

Northern Illinois Gas Co. v. City of Evanston

A district court dismissed a city's RCRA action against two power and gas companies concerning a methane gas leak from natural gas pipelines and waste oil contamination from a former manufacturing gas plant. Because methane gas does not meet the definition of "solid waste" under RCRA, the city canno...