McLaughlin ‘Very Pleased’ with 4th Circuit Decision Affirming that Swappable Conservation Easements Are Not Tax Deductible

Nancy McLaughlin, Professor of Law at the University of Utah S.J. Quinney College of Law, and four other law professors recently filed an amicus brief in support of the government and affirming the Tax Court’s ruling in the matter of Belk v. Commissioner. The 4th Circuit subsequently issued a decision affirming the Tax Court, which […]