From Casetext: Smarter Legal Research

Oconee Landing Prop. v. Comm'r Of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 11814-19 (U.S.T.C. Nov. 3, 2022)

Opinion

11814-19

11-03-2022

OCONEE LANDING PROPERTY, LLC, OCONEE LANDING INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

ALBERT G. LAUBER, JUDGE

This case is calendared for trial at a two-week special session in Atlanta, Geor-gia, beginning November 14, 2022. On October 31, 2022, petitioner filed three Mo-tions in Limine. In two of these Motions, petitioner contends that the testimony of respondent's expert witness, Robert E. Driggers, should be excluded on the ground that it is unreliable, and that the testimony of respondent's expert witness, Bruce W. Landis, should be excluded on the grounds that it is unreliable and irrelevant. In a third Motion, petitioner contends that respondent should be precluded from raising, allegedly for the first time in his Pretrial Memorandum, the issue of whether peti-tioner's deduction, to the extent allowable, is limited under section 170(e) to its part-nership basis in the donated property. Petitioner also contends that, if respondent is not precluded from raising this issue, that he be made to bear the burden of proof. Petitioner represents that respondent opposes the granting of these motions.

Upon due consideration, it is ORDERED that respondent shall file, on or before November 10, 2022, a response to petitioner's Motions in Limine. Respondent may address all relevant points in a single document if that is convenient.


Summaries of

Oconee Landing Prop. v. Comm'r Of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 11814-19 (U.S.T.C. Nov. 3, 2022)
Case details for

Oconee Landing Prop. v. Comm'r Of Internal Revenue

Case Details

Full title:OCONEE LANDING PROPERTY, LLC, OCONEE LANDING INVESTORS, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 11814-19 (U.S.T.C. Nov. 3, 2022)