A federal appeals court decision allowing owners of a private golf club to claim a $10 million tax deduction for preserving adjacent land from development never mentions the coronavirus pandemic. But the details over whether a conservation easement at the Champions Retreat golf community near Augusta sufficiently protected “a relatively natural habitat of fish, wildlife, or plants” read like a legal walk in the woods that could, temporarily, stave off a case of quarantine-induced stir-craziness.

“One expert observed 61 species of birds on the property, including 26 that are listed as a priority by one or more conservation organizations,” wrote Judge Robert Hinkle, a district court judge from Florida on temporary assignment to the U.S. Court of Appeals for the Eleventh Circuit. “These included the eastern whip-poor-will, brown-headed nuthatch, red-headed woodpecker, and prothonotary warbler. The expert saw a wood duck with fledglings, suggesting onsite breeding.”

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