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In this episode, Paul discusses a recent tax court decision, Rutkoske v. Commissioner, that disallowed two brothers from taking 100 percent deduction for a charitable donation of a conservation easement.  The brothers, in this case, had income from the sale of the farmland in question and from a sale of the conservation easement.  That income did not count towards the gross farm income but towards gross other income.  The brothers could only claim 50 percent of the charitable donation.  Materials discussed in this episode:

• Everhart, Sarah, U.S. Tax Court Denies Farmers' 100% Charitable Deduction for Conservation Easement (Aug. 16, 2017).
• Goeringer, Paul, When is a Farmer Not a Farmer? Tax Court Case Highlights Complexity in Federal Tax Law (Sept. 1, 2017).
• McEowen, Roger, When Is A Farmer Not A “Qualified Farmer” For Conservation Easement Donation Purposes? (Aug. 10, 2017).

If you have questions for Paul contact him at lgoering@umd.edu, tweet him @aglawPaul or 301-405-3541.