Think Outside the Tax Box

Reflecting On The Conservation Easement Mess - 02-01-26

TOTTB-Pod Season 2 Episode 2

As we discuss this topic, the most recent Tax Court opinion on a syndicated conservation easement deal is Jackson Stone South LLC. Good chance there will be another before we finish. Estimates indicate that there are over a thousand docketed cases. Jackson Stone can serve as a pretty good example of how the conservation easement opinions have been going, basically not well for the taxpayers. So we will take a look at it, but mainly we want to look at what tax practitioners have to reflect on. Let’s start with Jackson Stone...

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