Opinion
9254-19
07-01-2024
MONTGOMERY-ALABAMA RIVER, LLC, PARKWAY SOUTH, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case involves a charitable contribution deduction claimed by Montgomery-Alabama River, LLC, for a conservation easement. On January 20, 2022, petitioner filed a Motion for Partial Summary Judgment. By Order served February 25, 2022, the Court ordered that petitioner's Motion be held in abeyance pending further developments. On February 15, 2024, the parties filed a joint status report indicating that they had reached a basis of settlement resolving all issues in this case.
In consideration of the foregoing, it is
ORDERED that petitioner's Motion for Partial Summary Judgment, filed January 20, 2022, is denied as moot. A decision in this case will be entered in due course.