Opinion
7431-19
04-27-2023
CANECO PARTNERS, LLC, TUCKER KNOB, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for trial during the Court's December 4, 2023, Washington, D.C., special trial session.
By Order served February 24, 2023, the Court largely adopted the scheduling order proposed in the parties' February 14, 2023, Status Report. The Order, among other things, directed responses to any motions for full or partial summary judgment to be filed within 30 days of the date of service of said motion.
On February 28, 2023, petitioner filed a Motion for Partial Summary Judgment (Doc. 94) along with a Memorandum (Doc. 95) and a Declaration of Logan Abernathy (Doc. 96) in support of the Motion for Partial Summary Judgment.
On April 21, 2023, respondent filed an unopposed Motion for Leave to File Out of Time Notice of No Objection (Doc. 101) in response to petitioner's February, 28, 2023 Motion for Partial Summary Judgment and lodged the accompanying Notice of No Objection (Doc. 102). Upon due consideration, it is hereby
ORDERED that respondent's Motion for Leave to File Out of Time Notice of No Objection filed April 21, 2023, is granted and the Notice of No Objection is filed as of the date of this Order. It is further
ORDERED that petitioner's Motion for Partial Summary Judgment filed February 28, 2023, is granted in that the conservation easement contribution made by Caneco Partners, LLC, is a contribution to a "qualified organization" that satisfies I.R.C. § 170(h)(1)(B).