The Tax Court has refused to reconsider a case in which it denied a charitable contribution deduction for a developer who granted a conservation easement on 125 acres next to a proposed residential development. The Court had said that no deduction was available when the donor expected to obtain a benefit in the enhancement of the value of adjacent property. ( See Nonprofit Issues ® , Vol. XXVIII, No. 2 ) The developer asked the Court to reconsider its opinion, arguing that it had disregarded certain provisions of the Regulations dealing with such easements. He argued that the Court had ignored the provision providing that a benefit would not negate a deduction automatically and entirely,...