Judge Christian N. (“Speedy”) Weiler shows some fancy footwork in an improvements-out conservation easement. Jonathan M. Gallant & Sarah D. Gallant, Docket 14875-20, filed 3/31/22, has IRS trying to “…bring our decision in Coal Property Holdings to an illogical conclusion; namely, that no right of use or ownership in future improvements may be retained by the donor. However, we have never held that retaining rights to improvements in the donated property, ipso facto, violates the ‘granted in perpetuity’ requirement.” Order, at p. 5.

Besides, the property had zero improvements when the easement was granted, and the improvements Jonathan and his partner wanted to make were “… to construct trails and footpaths on the property, install signs and other marks,  construct low impact amenities, maintain and manage the property to prevent erosion, and install picnic tables and benches.” Order, at p. 5.

So maybe the easements had minimal value, which could be ignored in case of judicial extinguishment.

But that’s a question of fact. And that needs a trial. Wherefore IRS’ motion for summary J goes south (and of course the property is more GA scrub).

So Hewitt and Oakbrook and Reg. Section 1.170A-14(g)(6)(ii), the latest “goofy” regulation, go by the boards. And Jonathan’s and partner’s amendment to the deed nunc pro tunc to try to comply with the goofy regulation is off the menu. Judge Speedy Weiler catalogs all the cases that he needn’t consider.

IRS does get summary J they satisfied the Section 6751(b) Boss Hossery, because Jonathan and partner didn’t contest that.

I guess I was right when I cognomened Judge Weiler; he sure is speedy.