This week we look at:

Ranch Springs, LLC v. Commissioner: A Case Study in the Valuation of Conservation Easements and the Pitfalls of Aggressive Tax Planning
The Duty of Consistency Prevails: A Case Study in Innocent Spouse Relief and Subsequent Asset Claims
Navigating the Murky Waters of Investment Tax Credits and Passive Activity Rules: A Deep Dive into Strieby v. Commissioner

An audio only broadcast can be downloaded or streamed below:

Articles on this week’s developments and citations can be downloaded below: