A New Jersey federal district court decision, Estate of Gibbs v. United States, as the first litigated decision on the effect of the transfer of development rights on special use valuation recapture, has focused attention on what types of transfers of interests in land lead to recapture.
"Transferring Development Rights: Special Use Valuation Recapture Event?,"
Agricultural Law Digest: Vol. 9
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol9/iss8/1