Experts play a key role in determining easement values for tax purposes, with the courts often choosing the expert they feel has the best analysis. However, the courts sometimes reject the experts and go with their own valuation methodology. The Tax Court, in Kiva Dunes v. Comr,  dealt with the valuation of a perpetual conservation easement on a golf course that was donated by a Limited Liability Company (LLC) and deducted as a charitable contribution on its tax return. This article outlines the facts and impact of the case.