11th Circ. Affirms Quarry Valuation Sank $23M Easement Perk

By Kat Lucero · July 16, 2026, 7:30 PM EDT

A 103-acre tract's best alternative use is not an aggregate quarry, the 11th Circuit ruled, rejecting the valuation that supported a partnership's $23 million deduction claim for donating the Georgia property...

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Case Information

Case Title

Savannah Shoals, LLC, et al v. Commissioner of Internal Revenue

Case Number

24-12661

Court

Appellate - 11th Circuit

Nature of Suit

Agency 

Date Filed

August 19, 2024