In an important development in the ongoing litigation over taxation of conservation easements, Hewitt v. Commissioner, 2021 U.S. App. LEXIS 38555 (11th Cir. Dec. 29, 2021), invalidated a U.S. Treasury Department regulation issued in 1986 for failure to comply with the Administrative Procedure Act. The panel reversed a United States Tax Court’s decision, and remanded…
Tag: Administrative Procedure Act (APA)
Eleventh Circuit Weighs in on Circuit Split as to Whether Guarantors are “Applicants” under the Equal Credit Opportunity Act
The Eleventh Circuit in Regions Bank v. Legal Outsource PA, 2019 WL 4051703 (11th Cir. Aug. 28, 2019), was tasked with answering a question that has divided the circuits: whether a guarantor constitutes an “applicant” under the Equal Credit Opportunity Act. And the question divided the panel as well, with Judges William Pryor and visiting…
Eleventh Circuit Defers to National Park Service’s Wilderness Designation
The Eleventh Circuit has upheld a decision by the National Park Service (“NPS”) to designate certain federal lands in Florida as “wilderness.” Nat’l Parks Conservation Ass’n v. U.S. Dep’t of Interior, No. 14-15326 (11th Cir. Aug. 31, 2016). The NPS acquired approximately 112,400 acres of additional lands to add to the Big Cypress National Preserve…