Tax Court Analysis of Land Conservation Easement Values- Developments Since Kiva Dunes

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Tax Court Analysis of Land Conservation Easement Values- Developments Since Kiva Dunes

By: Ronald A. Levitt; David M. Wooldridge; Gregory P. Rhodes; Nathan Vinson

After Kiva Dunes, the Tax Court has issued opinions, the Hughes and Trout Ranch cases, that further address valuation and determining the fair market value of conservation easements.

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