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Flat Creek Res. v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 26458-21 (U.S.T.C. Aug. 3, 2022)

Opinion

26458-21

08-03-2022

FLAT CREEK RESOURCES, LLC, GREENCONE INVESTMENTS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Christian N. Weiler, Judge.

This case is calendared for trial on the Court's November 28, 2022, Atlanta, Georgia trial session. On August 2, 2022, respondent filed an unopposed Motion for Continuance of Trial and is requesting that this case be restored to the general docket. This case involves the denial by respondent of a charitable contribution deduction arising from the purported donation by Flat Creek Resources, LLC of a conservation easement with respect to real property. The motion states that petitioner has not yet had the opportunity to meet with the IRS Independent Office of Appeals, as provided by I.R.C. § 7803(e)(4); and that the Independent Office of Appeals is currently considering the case.

Upon due consideration, it is

ORDERED that respondent Motion for Continuance of Trial is granted and this case is stricken from the November 28, 2022, Atlanta, Georgia trial session and is continued generally.


Summaries of

Flat Creek Res. v. Comm'r of Internal Revenue

United States Tax Court
Aug 3, 2022
No. 26458-21 (U.S.T.C. Aug. 3, 2022)
Case details for

Flat Creek Res. v. Comm'r of Internal Revenue

Case Details

Full title:FLAT CREEK RESOURCES, LLC, GREENCONE INVESTMENTS, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Aug 3, 2022

Citations

No. 26458-21 (U.S.T.C. Aug. 3, 2022)