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

United States Tax Court
Nov 16, 2022
No. 11814-19 (U.S.T.C. Nov. 16, 2022)

Opinion

11814-19

11-16-2022

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


ORDER

Albert G. Lauber Judge

Trial of this case commenced in Atlanta, Georgia, on November 14, 2022. The case involves a charitable contribution deduction claimed by Oconee Landing Property, LLC, for the donation of a conservation easement. Both parties indicated in their pretrial memoranda that they intended to call as witnesses Martin H. Van Sant and Thomas F. Wingard, who jointly prepared an appraisal supporting the value that petitioner placed on the easement.

On November 14, 2022, counsel for Mr. Van Sant filed a Motion for Time and Date Certain, requesting that Mr. Van Sant's trial testimony be deferred until the last day of trial. It was subsequently agreed that Mr. Van Sant would testify at trial on Tuesday, November 22, 2022, at 8:30 a.m. (Eastern Time).

On November 15, 2022, counsel for Mr. Wingard filed a Motion to Continue, requesting that Mr. Wingard's trial testimony be deferred to a later date due to illness that has affected his ability to testify. The parties subsequently agreed to release Mr. Wingard from subpoena, and neither party now intends to call him to testify at trial of this case.

Upon due consideration, it is

ORDERED that Martin H. Van Sant's Motion for Time and Date Certain, filed November 14, 2022, is granted in that he shall testify at trial on Tuesday, November 22, 2022, at 8:30 a.m. (Eastern Time). It is further

ORDERED that Thomas F. Wingard's Motion to Continue his trial testimony, filed November 15, 2022, is denied as moot. It is further

ORDERED that, in addition to regular service, the Court shall serve a copy of this Order on Counsel for Thomas F. Wingard and Martin H. Van Sant as follows:

Frank Agostino, Agostino and Associates, P.C. 14 Washington Place Hackensack, New Jersey 07601


Summaries of

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

United States Tax Court
Nov 16, 2022
No. 11814-19 (U.S.T.C. Nov. 16, 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 16, 2022

Citations

No. 11814-19 (U.S.T.C. Nov. 16, 2022)