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New Class Action Suit Against Conservation Easement Promoters

New Class Action Suit Against Conservation Easement Promoters

The key is to have one or more principal actor defendants who have deep pockets and, at the end of the day, will be concerned that there is some litigation risk that the jury may put the actions on a continuum and decide the case relatively. Sure the taxpayer investors were greedy and should have smelled a rat, but we (the jury) are still going to punish the rat who is the worse actor.

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Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.