Opinion ID: 4533768
Heading Depth: 3
Heading Rank: 3

Heading: Support of the National Forest

Text: The easement lies across the Savannah River from a large national forest. The river is 700 feet wide. Birds sometimes fly farther than that. Champions asserts the easement “contributes to . . . the ecological viability” of the forest—an assertion that, if true, would show a conservation purpose. But the Commissioner’s 15 Case: 18-14817 Date Filed: 05/13/2020 Page: 16 of 22 expert testified, and the Tax Court found, that the easement does not support the forest’s ecological viability. The finding is not clearly erroneous. The presence of the national forest across the river is relevant—it supports the species that live on the easement, as the Commissioner’s expert acknowledges, and it contributes to the scenic enjoyment from, and public interest in, preventing development of the easement property. But contributing to the ecological viability of the forest, standing alone, does not establish a conservation purpose.