Rocky Branch Timberlands LLC, et al v. USA, et al

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Case Number:



Appellate - 11th Circuit

Nature of Suit:

2870 Tax Suits

Government Agencies

  1. February 20, 2024

    Justices Won't Review Partnership's $26M Easement Row

    The U.S. Supreme Court declined Tuesday to hear a partnership's bid to keep a $26.5 million deduction for a land conservation easement, letting stand a decision that the case was barred by a law that prohibits suits that restrain the collection of taxes.

  2. December 13, 2023

    Justices Urged To Review $26M Easement Deduction Tax Row

    A partnership asked the U.S. Supreme Court to hear its bid to keep a $26.5 million deduction for a land conservation easement, saying the case was not barred by a law that prohibits suits to restrain the collection of taxes.

  3. September 06, 2023

    11th Circ. Won't Revive Tax Row Over Conservation Easement

    The 11th Circuit blocked a partnership's effort to appeal a ruling that it owes $26 million to the Internal Revenue Service, finding that the appellate body lacks jurisdiction and that the taxpayer can seek a remedy in the U.S. Tax Court.

  4. May 24, 2023

    11th Circ. Told $26M Easement Row Isn't Off-Limits For Court

    The Eleventh Circuit should undo a lower court decision tossing a partnership's case seeking an independent review of its dispute with the IRS over its $26.5 million conservation easement deduction, the partnership said, arguing the court has the authority to consider the case.

  5. April 18, 2023

    11th Circ. Asked To Uphold Nix Of $26.5M Easement Suit

    The Eleventh Circuit should reject a partnership's bid to revive its $26.5 million conservation easement deduction lawsuit and uphold a lower court ruling that the case is barred by laws that prevent suits hampering tax collection, the government argued Tuesday.

  6. March 07, 2023

    11th Circ. Won't Toss $26.5M Easement Deduction Case

    The Eleventh Circuit rejected on Tuesday an IRS request to dismiss a partnership's challenge to the agency's block of its $26.5 million conservation easement deduction, despite the agency's claim that the case was "indistinguishable" from another the circuit had tossed.

  7. November 08, 2022

    11th Circ. Reopens $26.5M Deduction Appeal After Late Filing

    A Georgia partnership whose appeal of its rejected $26.5 million conservation deduction was tossed when its lawyers missed a filing deadline will have another chance to pursue the appeal after the case was reinstated at the Eleventh Circuit.

  8. October 24, 2022

    11th Circ. Tosses $26.5M Deduction Appeal Due To Late Filing

    The Eleventh Circuit on Monday dismissed a Georgia partnership's challenge to an Internal Revenue Service decision to block a $26.5 million tax deduction, saying the partnership's lawyers missed the deadline for filing a routine form required by the court.

  9. October 20, 2022

    11th Circ. Asked To Revive $26.5M Conservation Deduction Row

    A Georgia partnership challenging an IRS decision to block its $26.5 million tax deduction for a conservation land donation asked the Eleventh Circuit to overturn a decision upholding the denial, saying the agency violated the company's right to an independent review.

  10. October 03, 2022

    11th Circ. Urged To Affirm Nix Of $26.5M In Easement Deductions

    A partnership should be barred from appealing an Internal Revenue Service decision to disallow $26.5 million in conservation easement deductions, the government told the Eleventh Circuit on Monday, saying the partnership cannot file a lawsuit that hampers tax collection.