Opinion
14433-17 14434-17 14435-17
10-10-2023
HABITAT GREEN INVESTMENTS, LLC, MM BUILDING MANAGER, LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge.
Five discovery motions, listed below, are pending in these three consolidated cases. In a related but non-consolidated case, St. Andrews Plantation, LLC v. Commissioner, No. 20849-17--in which the issues, petitioner's counsel, and respondent's counsel are the same as in these cases--virtually identical motions were filed, as listed below. In St. Andrews we have issued orders (listed below) addressing the motions, and the discussions in those orders apply equally to this case. The motions and orders are as follows, identified by their numbering in the docket records of Habitat Green (the lead case of the three consolidated cases) and St. Andrews:
Habitat motions
St. Andrews motions
St. Andrews orders
Motion to compel deposition
95
104
118
Motion for protective order
98
107
119
Motion to compel
104
113
119
Motion to compel
105
114
117
Motion to review
107
116
117
For the reasons stated in the indicated orders in the St. Andrews case, it is ORDERED that the motion to compel deposition (Doc. 95) is denied. It is further
ORDERED that the motion for protective order (Doc. 98) is denied in part, in that the Commissioner may maintain his positions as to valuation and penalties, which are issues properly in these cases, but is otherwise granted, in that the Commissioner is precluded from conducting discovery on and pressing positions as to issues other than valuation, penalties, and the four contentions listed in his interrogatory response (i.e., lack of qualified appraiser, lack of qualified appraisal, inadequate Form 8283, and inventory character). It is further
ORDERED that, no later than November 3, 2023, petitioner shall file a response to the Commissioner's motion to compel (Doc. 104), and that, no later than November 17, 2023, the Commissioner shall file a reply. It is further
ORDERED that, no later than November 3, 2023, the Commissioner shall file a response to petitioner's motion to compel (Doc. 105), and that, no later than November 17, 2023, petitioner shall file a reply. It is further
ORDERED that, no later than November 3, 2023, the Commissioner shall file a response to petitioner's motion to review the sufficiency of responses to requests for admissions (Doc. 107), and that, no later than November 17, 2023, petitioner shall file a reply.