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Seabrook Property, LLC, Appellant v. Commissioner of Internal Revenue — 11th Cir. (argued August 14, 2026)

No. 25-12126 Argued August 14, 2026 Published August 15, 2026; updated August 18, 2026

The Eleventh Circuit reviews a Tax Court decision about a conservation easement over 622 acres in Liberty County, Georgia. Seabrook claimed a $32.6 million charitable deduction. The Tax Court valued the easement at $4.718 million and applied a 40 percent gross-valuation-misstatement penalty. Seabrook challenges the court's comparable-sales analysis and says the IRS did not prove meaningful supervisory approval of the penalty. The Commissioner asks the court to affirm.

Seabrook Property, LLC, Appellant v. Commissioner of Internal Revenue (No. 25-12126) — U.S. Court of Appeals for the Eleventh Circuit, argued August 14, 2026.

Sources
Argument audio — U.S. Court of Appeals for the Eleventh Circuit (public domain, 17 U.S.C. § 105):https://www.ca11.uscourts.gov/sites/default/files/oral_argument_recordings/25-12126_08142026.mp3
Argument calendar — U.S. Court of Appeals for the Eleventh Circuit:https://www.ca11.uscourts.gov/sites/default/files/oral_arguments/cal22%28panelrelease%29.pdf
Tax Court docket and memorandum opinion — U.S. Tax Court:https://dawson.ustaxcourt.gov/case-detail/5071-21
Independent report on the Tax Court decision — Bloomberg Tax:https://news.bloombergtax.com/daily-tax-report/flawed-easement-appraisal-overstated-32-6-million-tax-deduction
Appellate docket and counsel record — Seabrook Property, LLC v. Commissioner:https://dockets.justia.com/docket/circuit-courts/ca11/25-12126
Conservation-easement valuation — Palmer Ranch Holdings v. Commissioner:https://media.ca11.uscourts.gov/opinions/pub/files/201414167.pdf
Conservation-easement valuation rule — 26 C.F.R. § 1.170A-14:https://www.ecfr.gov/current/title-26/section-1.170A-14
Supervisory approval of tax penalties — 26 U.S.C. § 6751:https://uscode.house.gov/view.xhtml?edition=prelim&num=0&req=granuleid%3AUSC-prelim-title26-section6751
Counsel profile — Michelle Abroms Levin, Dentons:https://www.dentons.com/en/michelle-levin
Counsel profile — Michelle Abroms Levin, Chambers:https://chambers.com/lawyer/michelle-levin-usa-5%3A26364594
Counsel record — Anthony T. Sheehan, U.S. Department of Justice Tax Division:https://www.justice.gov/usao-sdny/pr/manhattan-us-attorney-announces-proposed-bankruptcy-court-settlement-ambac-over-100

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