From Casetext: Smarter Legal Research

Nassau River Stone, LLC v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 28853-21 (U.S.T.C. Mar. 20, 2023)

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.


Summaries of

Nassau River Stone, LLC v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 28853-21 (U.S.T.C. Mar. 20, 2023)
Case details for

Nassau River Stone, LLC v. Comm'r of Internal Revenue

Case Details

Full title:NASSAU RIVER STONE, LLC, GH MANAGER, LLC, TAX MATTERS PARTNER, Petitioner…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 28853-21 (U.S.T.C. Mar. 20, 2023)