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Browndale Plantation Reserve, LLC v. Comm'r of Internal Revenue

United States Tax Court
Sep 18, 2023
No. 20378-21 (U.S.T.C. Sep. 18, 2023)

Opinion

20378-21

09-18-2023

BROWNDALE PLANTATION RESERVE, LLC, STUCKEY TIMBERLAND, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes Judge.

This conservation-easement case was one of many on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. The parties moved to continue it on August 25, 2022 and we spoke with them before moving it to a pretrial-order track. As the Court's calendar in Atlanta became congested with so many special sessions, everyone's hopes for a trial date this year or even in the first quarter of next year have faded away. We recently spoke with the parties and the consensus was for the parties to consult with each other and their teams of witnesses and lawyers and propose a date for a special session next summer, when for now there appears to be some possibility of courtroom space. The parties have proposed a new trial date so it is therefore

ORDERED that this case is calendared for a 1-week trial at a special session of the Court starting at 10:00 a.m., on Monday, July 29, 2024 in the Russell Federal Building & Courthouse, Courtroom 1136, 75 Ted Turner Dr., S.W. Atlanta, GA 30303. This order is the official notice to the parties of that trial. It is also

ORDERED that on or before October 6, 2023, the parties shall file a joint status report that shall include dates for at least the following events:

1. Identification of each witness expected to be called by name, address, qualifications of the witness, and a brief summary of the expected testimony of each such witness.

2. Completion of formal and informal discovery.

3. Deadline for filing discovery motions. 4. Deadline for exchange and lodging with the Court of expert witness reports.

5. Deadline for filing any motions concerning stipulations of fact.

6. Deadline for submitting any dispositive motions.

7. Deadline for submitting any other pretrial motions (e.g. motions in limine to exclude evidence or to shift the burden of proof).

8. Identification and exchange of any exhibits that each party may offer into evidence as part of his case in chief (excluding only exhibits to be used solely for impeachment).

9. Lodging of stipulations of fact with Court.

10. Submission of trial memoranda with Court.

Because of some of the uncertainties scheduling a trial this far in advance, the Court would expect to be very flexible in changing any deadlines.


Summaries of

Browndale Plantation Reserve, LLC v. Comm'r of Internal Revenue

United States Tax Court
Sep 18, 2023
No. 20378-21 (U.S.T.C. Sep. 18, 2023)
Case details for

Browndale Plantation Reserve, LLC v. Comm'r of Internal Revenue

Case Details

Full title:BROWNDALE PLANTATION RESERVE, LLC, STUCKEY TIMBERLAND, INC., TAX MATTERS…

Court:United States Tax Court

Date published: Sep 18, 2023

Citations

No. 20378-21 (U.S.T.C. Sep. 18, 2023)