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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...

Spokane Entrepreneurial Center v. Spokane Moves to Amend the Constitution

The Washington Supreme Court held that a local initiative to create a "Community Bill of Rights" which, among other things, would give the Spokane River its own water rights, including the rights to sustainable recharge, sufficient flows to support native fish, and clean water, may not be placed on ...