Opinion
9254-19 12049-19 12718-19
08-31-2023
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 conservation easements. On August 23, 2023, respondent filed a status report requesting that the cases be set for a two-week special trial session beginning Monday, August 19, 2024. Appended to his report was a proposed pre-trial schedule. On August 28, 2023, petitioners filed a status report indicating their agreement to a two-week trial beginning Monday, August 19, 2024, in Atlanta, Georgia. But petitioners disagreed with certain portions of respondent's proposed pre-trial schedule and appended to their report a different proposed pre-trial schedule.
Clayton Weibel prepared the appraisals supporting the valuations claimed for the conservation easements. He is currently a defendant in a criminal trial that began in July 2023 and is expected to end in August 2023. Both parties indicate that Mr. Weibel's availability to testify in these cases "remains uncertain" at this point. If Mr. Weibel is unavailable to testify as of August 19, 2024, the trial will go forward as scheduled and the Court will determine how best to proceed in his absence. We will issue a separate order setting a pre-trial schedule.
In consideration of the foregoing, it is
ORDERED that these cases are set for trial at a special session of the Court starting at 10:00 a.m., on Monday, August 19, 2024, in Room 1136, Russell Federal Building and Courthouse, 75 Spring Street, S.W., Atlanta, Georgia, 30303. The undersigned will be presiding.
This Order constitutes official notice of its contents to the parties.