(U.S. Court of Appeals for the Eleventh Circuit), T.C. Memo 2014-79 (US Tax Court 2013), affirmed, 812 F.3d 982 (11th Cir. 2016)
US Tax Court trial involving an $83 million dollar dispute with the IRS. A wealthy family donated property for a conservation easement and public park. The IRS disallowed the donation.
After a two-week trial the IRS lost. After an appeal to the Eleventh Circuit, the IRS lost again. On appeal, the 11th Circuit Court of Appeals granted additional relief to Palmer Ranch over and above what the Tax Court awarded.