Opinion
11982-16
05-03-2023
LONG LEAF PROPERTY HOLDINGS, LLC, LONG LEAF MANAGER, LLC, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent JAMES SHAW & TYSON RHAME, Intervenors
ORDER
Albert G. Lauber Judge
These cases involve charitable contribution deductions claimed for the donation of conservation easements. On February 14, 2023, the parties filed a joint status report requesting that the case be set for a special trial session in February 2024. On April 28, 2023, the undersigned held an informal conference call with the parties to discuss potential trial dates. During the call, the parties agreed to a two-week special trial session beginning Monday, February 26, 2024, in Atlanta, Georgia. However, the Atlanta courtroom is unavailable during the second week requested by the parties, but is currently available during the week of February 19, 2024.
The Court contacted the parties and relayed this information. Respondent expressed a preference for trial in Washington, D.C., or (in the alternative) bifurcating the case and trying the first portion during a one-week special session beginning February 26, 2024, in Atlanta. Petitioner's counsel prefers a two-week trial session beginning February 19, 2024.
Balancing the competing factors, we conclude that the most prudent course is to set this case for a two-week trial in Atlanta beginning on February 19, 2024. In consideration of the foregoing, it is
ORDERED that the parties are no longer obligated to file a status report on May 3, 2023. It is further
ORDERED that this case is set for trial at a special session of the Court starting at 10:00 a.m., on Monday, February 19, 2024, in Room 1136, Russell Federal Building and Courthouse, 75 Spring Street, S.W., Atlanta, Georgia, 30303. The undersigned will be presiding. The parties may file at their convenience a motion or joint status report proposing a pre-trial schedule.
This order constitutes official notice of its contents to the parties.