J.L. Minerals v. Commissioner of Internal Revenue — 11th Cir. (argued August 13, 2026)
The Eleventh Circuit reviews the value of a conservation easement donated by J.L. Minerals. The easement permanently limits the land's use while J.L. Minerals keeps ownership, and its lost value may qualify for a charitable deduction. The Tax Court sharply reduced the claimed deduction and imposed a 40 percent valuation penalty after rejecting kaolin mining as the property's likely near-term use. The appeal asks whether the Tax Court ignored material evidence and used the wrong valuation method.
J.L. Minerals v. Commissioner of Internal Revenue (No. 25-11085) — U.S. Court of Appeals for the Eleventh Circuit, argued August 13, 2026.
Sources
Argument audio — Eleventh Circuit:https://www.ca11.uscourts.gov/sites/default/files/oral_argument_recordings/25-11085_08132026.mp3
Argument record — Eleventh Circuit:https://www.ca11.uscourts.gov/oral-argument-recordings?page=0
Tax Court docket and opinion — U.S. Tax Court:https://dawson.ustaxcourt.gov/case-detail/17076-21
Appeal record — U.S. Tax Court:https://ustaxcourt.gov/files/documents/appellate_report_april_2025.pdf
Appellate docket — Justia:https://dockets.justia.com/docket/circuit-courts/ca11/25-11085
26 U.S.C. § 170 — U.S. House of Representatives:https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title26-section170
Conservation easements — Internal Revenue Service:https://www.irs.gov/charities-non-profits/conservation-easements
David D. Aughtry — Chamberlain Hrdlicka:https://www.chamberlainlaw.com/people-david_aughtry_tax_controversy_attorney.html
David D. Aughtry — Chambers:https://chambers.com/lawyer/david-d-aughtry-usa-5%3A174490
Published-opinion search — Eleventh Circuit:https://media.ca11.uscourts.gov/opinions/pub/logname.php
Unpublished-opinion search — Eleventh Circuit:https://media.ca11.uscourts.gov/opinions/unpub/logname.php
- 0:00Introduction
- 1:00Counsel for J.L. Minerals (Appellant)
- 15:24Counsel for the Commissioner (Appellee)