Opinion
3052-21
03-21-2023
GARDEN LAKES ESTATES, LLC, GARDEN LAKES ESTATES HOLDINGS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge.
We take notice of the record of New River Preserve, LLC v. Commissioner, No. 21724-22, which includes a motion for continuance (Doc. 9 therein) that identifies a large number of cases, including this Garden Lakes case and eight other cases that are on the calendar of our trial session in Washington, D.C., commencing May 8, 2023-i.e., Garden Lakes Estates, LLC, No. 3052-21; Carolina Bays Resort, LLC, No. 12134-22; Belle Harbour Resort, LLC, No. 13367-22; Cape Fear Pointe, LLC, No. 14030-22; Monterrey Cove, LLC, No. 14300-22; Santo Bay Resort, LLC, No. 14320-22; Cayo Dorado, LLC, No. 14327-22; Del Mar Vista Dunes, LLC, No. 16086-22; and Diamond Grande Resort, LLC, No. 16088-22 These nine cases seem to be closely related to each other. Our standing pretrial order (Doc. 31 in this case) instructs the parties to file pretrial memoranda by April 17, 2023. It is
ORDERED that the parties shall include in their pretrial memoranda in this Garden Lakes case (or in another appropriate filing in this case, preferably a joint filing) their recommendations as to the management of these nine apparently related cases (including whether they should be consolidated).