Tax Notes has published an article by David Woolridge, Ronald Levitt, and Gregory P. Rhodes of the Birmingham, Alabama office of Sirote & Permutt. The article analyzes the state of the law of the substantial compliance doctrine in relation to specific conservation easement contributions issues. In particluar, the article analyzes the impact that the recent Tax Court decision Simmons v. Commissioner has on the substantial compliance doctrine.
See David Woolridge, Ronald Levitt, and Gregory P. Rhodes, "Simmons--Substantial Compliance Revisited," 2010 TNT 16-16, January 4, 2010.
Posted by Jenny Robertson, Associate Editor, Wealth Strategies Journal.

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