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.
Time Has Come Today for Environmental and Climate Justice Legislation
Faced with interconnected crises—affordable housing, and environmental and climate injustice—in low-income, disadvantaged, and Black and Brown communities, this Comment asserts that President Joseph Biden should adopt the same or similar approach of President Franklin D. Roosevelt, and challenge Congress to enact sweeping environmental and climate justice legislation in the first 100 days.