Opinion
28853-21
03-20-2023
NASSAU RIVER STONE, LLC, GH MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On March 16, 2023, the Court filed its Memorandum Opinion (T.C. Memo. 2023-36), which states at the end thereof: "An order will be issued granting respondent's Motion for Partial Summary Judgment." It is accordingly
ORDERED that respondent's Motion for Partial Summary Judgment, filed June 16, 2022, is granted. It is further
ORDERED that the parties shall file with the Court, on or before May 5, 2023, a status report (jointly if possible, otherwise separately) expressing their views about the conduct of further proceedings in this case. In that report, the parties should, if possible, propose a plan for trying the five cases involving conservation easements in Polk County, Florida, now pending before this division of the Court, including whether consolidation or a test case procedure would be desirable. The Court invites the parties' views as to whether there are cases, now pending before other divisions of the Court or in the general docket, that also involve conservation easements in Polk County, Florida, and (if so) whether any of them could conveniently be tried together with the cases over which the undersigned now has jurisdiction.