Opinion
20608-18 7097-19 7703-19
08-16-2022
EXCELSIOR AGGREGATES, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
These consolidated cases are calendared for trial at the Court's special session in Atlanta, Georgia, beginning December 5, 2022. The cases involve charitable contribution deductions claimed for conservation easements and the donation of a fee simple interest.
On August 11, 2022, petitioners filed a Motion for Continuance, indicating that Clayton M. Weibel, who prepared the appraisals supporting the claimed deductions, is currently a defendant in an unrelated criminal action. Mr. Weibel's case is expected to be tried in January 2023. Mr. Weibel's attorneys have advised petitioners that they will "object to any attempt to compel Mr. Weibel to produce documents or give testimony" prior to completion of his criminal case. Petitioners contend that Mr. Weibel's testimony at trial will be important for their reasonable cause defense under Treas. Reg. § 1.6664-4(h) and to address arguments as to whether his appraisals were "qualified appraisals." See IRC § 170(f)(11)(D), (E).
In consideration of the foregoing, it is
ORDERED that, on or before August 29, 2022, respondent shall file a response to the Motion for Continuance. In his response, respondent should address the possibility of bifurcating the trial, with some testimony being taken during the currently scheduled trial session and the remaining testimony to be taken when Mr. Weibel becomes available.