In the year 2020, the federal courts within the United States Court of Appeals for the Eleventh Circuit handed down several notable opinions on federal tax issues.1 This Article surveys two of those opinions involving the taxation of conservation easements and the receipt of settlement payments.
Karetnyi, Nikolai and Zhang, Ruoxi
"Federal Income Taxation,"
Mercer Law Review: Vol. 72:
4, Article 11.
Available at: https://digitalcommons.law.mercer.edu/jour_mlr/vol72/iss4/11