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Mattock Holdings, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2022
No. 20727-21 (U.S.T.C. Aug. 29, 2022)

Opinion

20727-21

08-29-2022

MATTOCK HOLDINGS, LLC, ORNSTEIN-SCHULER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes, Judge

This case is on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. It is one of many syndicated conservation-easement cases before the Court, and the parties moved to continue it. We spoke with them today to discuss the case's development and further briefing on petitioner's motion for partial summary judgment. It is possible that common issues within a group of about 100 cases similar to this one will impel the Chief Judge to consolidate and assign them to a single judge. If so, it might make sense to release jurisdiction over this case and add it to that consolidated group. There are also likely to be new developments that will affect the pending motion for partial summary judgment. But for now it is

ORDERED that the parties' August 15, 2022 motion for continuance is granted in that this case is stricken from the Court's October 24, 2022 trial calendar. It is also

ORDERED that this division of the Court retains jurisdiction.


Summaries of

Mattock Holdings, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2022
No. 20727-21 (U.S.T.C. Aug. 29, 2022)
Case details for

Mattock Holdings, LLC v. Comm'r of Internal Revenue

Case Details

Full title:MATTOCK HOLDINGS, LLC, ORNSTEIN-SCHULER, LLC, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Aug 29, 2022

Citations

No. 20727-21 (U.S.T.C. Aug. 29, 2022)