Opinion
16532-21
07-12-2023
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 involves a charitable contribution deduction claimed by Lake Jordan Holdings, LLC (Lake Jordan) for a conservation easement. The Internal Revenue Service issued a notice of final partnership administrative adjustment, which disallowed Lake Jordan's deduction and determined penalties.
Lake Jordan has filed a motion in limine to exclude evidence related to unpled issues, i.e., those issues identified in the Commissioner's pretrial memorandum. [Doc. 113. We will deny this motion. After the filing of this motion in limine, we granted Lake Jordan's motion to compel responses to interrogatories [Doc. 57], requiring the Commissioner to identify his current factual and legal positions [Doc. 138]. To the extent that the Commissioner seeks to raise any new matter at this stage, Rule 142(a) establishes that the consequence is the shifting of the burden of proof to him, not the exclusion of the issue as Lake Jordan requests.
"Doc." references are to the documents in Docket No. 16532-21, compiled by this Court. All Rule references are to the Tax Court Rules of Practice and Procedure.
Accordingly, it is
ORDERED that Lake Jordan's motion in limine to exclude evidence of unpled issues [Doc. 113], filed April 24, 2023, is denied.