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PINE MOUNTAIN PRESERVE v. COM'R OF INTERNAL REVENUE

No. 19-11795.

978 F.3d 1200 (2020)

PINE MOUNTAIN PRESERVE, LLLP, f.k.a. Chelsea Preserve, LLLP, Eddleman Properties, LLC, Tax Matters Partner, Petitioner-Appellant-Cross Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee-Cross Appellant.

United States Court of Appeals, Eleventh Circuit.

October 22, 2020.

Attorney(s) appearing for the Case

David M. Wooldridge , Sirote & Permutt, PC, Birmingham, AL, Michelle Abroms Levin , Sirote & Permutt, PC, Huntsville, AL, Ronald A. Levitt , Gregory P. Rhodes , Sirote & Permutt, PC, Sirote & Permutt, PC, Birmingham, AL, for Petitioner-Appellant-Cross Appellee.

Jacob Earl Christensen , Francesca Ugolini , U.S. Department of Justice, Chief Appellate Section Tax Division, Washington, DC, Edwin B. Cleverdon , Horace Crump , Birmingham, AL, for Respondent-Appellee-Cross Appellant.

Robert H. Levin , Law Offices of Robert H. Levin, Portland, ME, Amicus Curiae for Land Trust Alliance, Inc.

Joseph Van Eaton , Best Best & Krieger, LLP, Washington, DC, Amicus Curiae for K. King Burnett, Roger Colinvaux, John Echeverria, John Leshy, Nancy McLaughlin, Janet Milne, Ann Taylor Schwing

Before NEWSOM and BRANCH, Circuit Judges, and RAY, District Judge.

This case requires us to assess the federal tax treatment of "conservation easements" —so called because they are created when a landowner agrees to forgo its absolute right to use its property as it sees fit and subjects itself, contractually, to the oversight of a land-conservation organization. Although intimidating...

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