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

EPISODE · Feb 1, 2026 · 16 MIN

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

from Think Outside the Tax Box · host TOTTB-Pod

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...This podcast is meant for entertainment purposes only. For the more thorough, complete, and accurately written version of this article which includes citations, visit us at http://www.tottb.tax

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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....

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

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