Easement Worth $1M, Not $18M, Gov't Tells 11th Circ.

By Anna Scott Farrell · January 14, 2025, 4:41 PM EST

The U.S. Tax Court was right to believe expert testimony that a claimed conservation easement donation of roughly $18 million was only worth $1 million, the government told the Eleventh Circuit,...

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Case Information

Case Title

Ralph Evans v. Commissioner of Internal Revenue

Case Number

24-11882

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

June 10, 2024


Case Title

Nathaniel Carter, et al v. Commissioner of Internal Revenue

Case Number

24-11884

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

June 10, 2024