Opinion
9254-19 12049-19 12718-19
03-01-2023
MONTGOMERY-ALABAMA RIVER, LLC, PARKWAY SOUTH, LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
These consolidated cases involve charitable contribution deductions claimed for the donation of a conservation easement and fee simple interests in certain properties. Clayton M. Weibel, who prepared the appraisals supporting the values claimed for the contributions, is a defendant in a criminal case now set for trial in July 2023. Petitioners represent that Mr. Weibel would decline to testify before the conclusion of his trial.
On February 27, 2023, the parties filed separate status reports confirming that these cases should be set for trial in Atlanta, Georgia. Respondent requests that the cases be set in late Spring 2024, while petitioners request that these cases be set no earlier than September 2024. The Court is currently inclined to set the cases for trial during late Summer 2024; the undersigned currently has no conflicts during that period. In the event Mr. Weibel is unavailable to testify at that time, the Court would be inclined to bifurcate the trial, with the first portion focusing on valuation of the charitable contributions.
In consideration of the foregoing, it is
ORDERED that the parties shall file with the Court, on or before August 28, 2023, a status report (jointly if possible, otherwise separately) detailing the then-present status of the cases. In that report the parties should, if possible, indicate their best estimate of the expected length of trial and propose a trial date during Summer 2024. If the parties are unable to agree, the Court will convene a conference call to discuss these matters.