Opinion
12021-20
02-09-2022
1104 Prospect Redevelopment, LLC, 1104 Prospect Apartments Investments, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Kathleen Kerrigan, Judge
On August 20, 2021, respondent filed a motion for partial summary judgment. On October 15, 2021, petitioner filed a motion for partial summary judgment and a response to respondent's motion for partial summary judgment. Respondent filed a response to petitioner's motion for partial summary judgment on November 16, 2021. On December 15, 2021, respondent filed a reply to petitioner's response and petitioner filed a reply to respondent's response. On February 4, 2022, the parties filed supplemental briefs addressing the impact of the holding in Hewitt v. Commissioner, No. 20-13700 (11th Cir. 2021) on the easement in this case, and whether the easement meets the requirements of I.R.C. sec. 170(h).
Summary judgment may be granted where the pleadings and other materials show that there is no genuine dispute as to any material fact and that a decision may be rendered as a matter of law. Rule121(b); Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), aff'd, 17 F.3d 965 (7th Cir. 1994); FPL Grp., Inc. & Subs. v. Commissioner, 116 T.C. 73, 74-75 (2001).
Upon review of the parties' motions and subsequent filings, it is
ORDERED that respondent's first supplemental motion for partial summary judgment, filed February 4, 2022, is recharacterized as respondent's response to the Court's Order, served January 10, 2022. It is further
ORDERED that respondent's motion for partial summary judgment, filed August 20, 2021, is denied. It is further
ORDERED that petitioner's motion for partial summary judgment, filed October 15, 2021, is denied.