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Maryland Risk Management Education Podcast

Welcome to my podcast focused on ag law, risk management education, farm policy, and crop insurance issues focused on Maryland agricultural producers. Any images you see are by Edwin Remsberg unless otherwise noted.
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Now displaying: Category: agricultural tax law
Sep 6, 2017

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:

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

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