United States Court of Appeals, Tenth Circuit, No. 11-9006, August 16, 2012: Upholds Tax Court’s value of conservation easement & use of evidence.
In the Tax Court case (Trout Ranch I, T.C. Memo. 2010-283; No. 14374-08, December 27, 2010. http://preservationlawdigest.com/2010/12/30/trout-ranch-llc-v-commissioner/), the taxpayer argued that only the comparable sales appraisal method could be used because data on sales [...]