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Tax Lawyer, Vol. 61, No. 2 NOTES 599NOTEA Critical Analysis of Glass v. Commissioner: Why Size Should Matter for Conservation Easements In Glass v. Commissioner,1 the Sixth Circuit Court of Appeals upheld the Tax Court’s determination2 that the Glasses were entitled to a deduction for two conservation easements contributed to a conservation organization under section 170(h) of the Code. The total combined size of both of the taxpayer’s conservation easements was 49,200 square feet, a significant...