Opinion
12428-20
03-16-2023
CORNING PLACE OHIO, LLC, CORNING PLACE OHIO INVESTMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial at a special trial session beginning Tuesday, March 21, 2023, in Cleveland, Ohio. The case involves a charitable contribution deduction claimed for the donation of conservation easement in 2016. On February 8, 2023, respondent filed the opening expert reports of Charles Brigden and Raymond Krasinski. On February 23, 2023, petitioner filed a rebuttal report authored by Joseph Marinucci, former President and CEO of Downtown Cleveland Alliance, directed to the affirmative opening reports of Messrs. Brigden and Krasinski. On March 14, 2023, respondent filed a Motion in Limine to exclude from evidence the rebuttal report and anticipated testimony of Mr. Marinucci. Upon due consideration, it is
ORDERED that the parties shall be prepared to present oral argument on the Motion at the outset of trial or at such later time as the parties believe most convenient. Time permitting, petitioner may file a written response to the Motion on or before Monday, March 20, 2023.