Legal Opinion
Palmer Ranch Holdings Ltd v. Commissioner of Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Decided February 5, 2016No. 14-14167PublishedCited by 12 opinions
1Opinion of the Court
GOLDBERG, Judge:
As recently as 2007, Southwestern Florida served as a proud home to the American, or bald, eagle. One bald eagle nest, SA-010, was located on the eastern side of an 82.19 acre parcel of land known as B-10, in Sarasota County. To the west of B-10 lies Sarasota Bay, where the eagles would fly to feed. To allow the eagles to reach their feeding grounds safely, B-10 sported a nest-to-coast flyway in the form of a “wildlife corridor.” The wildlife corridor also provided a habitat to small urban animals of considerably less patriotic interest.
Freedom isn’t free. . Concern over the…
2Cases cited26 opinions
- New Hampshire v. MaineSupreme Court of the United States · 2001
- Olson v. United StatesSupreme Court of the United States · 1934
- Walter Burnes v. Pemco AeroplexCourt of Appeals for the Eleventh Circuit · 2002
- United States v. HoughamSupreme Court of the United States · 1960
- Archie Dale Carson v. United StatesCourt of Appeals for the Fifth Circuit · 1977
21 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- PBBM-Rose Hill, Ltd. v. Comm'r of Internal RevenueCourt of Appeals for the Fifth Circuit · 2018
- David B. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- TOT Property Holdings, LLC v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- Green Gas Del. Statutory Trust v. Comm'rUnited States Tax Court · 2016
- Crown Castle Fiber LLC v. City of Pasadena, TexasDistrict Court, S.D. Texas · 2022
7 more not listed; retrieve them via the Exa API.