Opinion
16532-21
04-17-2023
LAKE JORDAN HOLDINGS, LLC, LAKE JORDAN PARTNERS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is calendared for trial at the Court's Atlanta, Georgia special session, scheduled to begin on May 8, 2023.
On November 1, 2022, the Commissioner filed a motion for partial summary judgment. [Doc. 21.] On November 18, 2022, petitioner Lake Jordan Holdings, LLC, Lake Jordan Partners, LLC, Tax Matters Partner (Lake Jordan) filed their cross-motion for partial summary judgment. [Doc. 31.] These motions relate to whether Lake Jordan claimed its conservation easement contribution as a deduction within the correct taxable year.
The Court held a conference call with the parties on April 13, 2023, to discuss scheduling a hearing on the motions. In light of the discussion, it is
ORDERED that this case is calendared for a remote hearing at the Court's April 24, 2023, Denver, Colorado trial session, at a time and date certain of 2:00 p.m. (Eastern Time), on Thursday, April 27, 2023, via ZoomGov. It is further
ORDERED that the Clerk of the Court shall serve on the parties a notice of remote proceedings that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding.
This Order constitutes official notice to the parties herein.