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Bosque Canyon Ranch v. Comm’r—Partnerships Denied Deductions for Conservation Easements Allowing Movable Homesites and Taxed on Disguised Sales of Homesites

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Bosque Canyon Ranch, L.P. located in the hill country of Texas was just denied $15.9 million of deductions claimed by partnerships for the donation of conservation easements on two grounds in a tax court decision.

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