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Kimberly Rd. Fulton 25 v. Comm'r of Internal Revenue

United States Tax Court
Jun 27, 2023
No. 17852-21 (U.S.T.C. Jun. 27, 2023)

Opinion

17852-21 23934-21

06-27-2023

KIMBERLY ROAD FULTON 25, LLC, KIMBERLY ROAD MANAGER, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes, Judge

This case was called from the calendar of the Court's Atlanta, Georgia, June 5, 2023, special trial session. Counsel for petitioners and respondent appeared and were heard.

On June 4, 2023, Non-Party JLL Valuation & Advisory Services, LLC, Charles T. Brigden and Julia Chabannes filed a Motion to Quash or Modify Subpoena.

On June 5, 2023, respondent moved the Court to Quash subpoenas relating to Anthony Alston, Artie Jones, the Atlanta Department of Watershed Management, Peter Ditmar, JLL Valuation & Advisory Services, Julia Chabannes, Chris Owens, and RER Solutions.

Upon due consideration and for cause more fully appearing in the transcripts of the proceedings, it is

ORDERED that the Non-Party Motion to Quash or Modify Subpoena, filed June 4, 2023, is granted in part as to documents to be produced insofar as it relates to JLL Valuation & Advisory Services, Charles Brigden, and Julia Chabanes. It is further

ORDERED that respondent's oral Motion to Quash Subpoenas is granted in part as to documents to be produced insofar as it relates to Artie Jones and Chris Owens. It is further

ORDERED that respondent's oral Motion to Quash Subpoenas relating to Anthony Alston, the Atlanta Department of Watershed Management, Peter Ditmar, and RER Solutions is denied as moot. It is further

ORDERED that the Clerk of the Court is directed to serve a copy of this order to Caitlin S. Colley of Baker, Donelson, Bearman, Caldwell & Berkowitz, PC at the address listed in the Limited Entry of Appearance at docket entry #143 in docket 23934-21. It is further

ORDERED that the Limited Entry of Appearance for Caitlin S. Colley at docket entry #143 filed in docket 23934-21 is stricken from the record.


Summaries of

Kimberly Rd. Fulton 25 v. Comm'r of Internal Revenue

United States Tax Court
Jun 27, 2023
No. 17852-21 (U.S.T.C. Jun. 27, 2023)
Case details for

Kimberly Rd. Fulton 25 v. Comm'r of Internal Revenue

Case Details

Full title:KIMBERLY ROAD FULTON 25, LLC, KIMBERLY ROAD MANAGER, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Jun 27, 2023

Citations

No. 17852-21 (U.S.T.C. Jun. 27, 2023)