Eversheds Sutherland 11th Circuit Business Blog
content top

Conservation Easements with a Limited Reservation of Development Rights Are Potentially Deductible

In Pine Mountain Preserve LLLP v. Commissioner, 2020 WL 6193897 (11th Cir. Oct. 22, 2020), the Eleventh Circuit was asked whether a grantor’s reservation of limited development rights prevents a conservation easement from satisfying the requirements to claim a charitable deduction under the qualified conservation contribution rules of section 170(h) of the Internal Revenue Code. In an...

A Takings Claim By Any Other Name . . . May Not Succeed

In Hillcrest Property, LLP v. Pasco County, 2019 WL 580259 (11th Cir. Feb. 13, 2019), the Eleventh Circuit confirmed that allegedly unlawful application of a land-use ordinance does not give rise to a substantive due process claim.  As the court previously held in McKinney v. Pate, 20 F.3d 1550 (11th Cir. 1994), “executive action never gives rise to a substantive-due-process claim...