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

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

Court: United States Tax Court

Date published: Feb 7, 2023

No. 11814-19 (U.S.T.C. Feb. 7, 2023)

Opinion

11814-19

02-07-2023

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

Albert G. Lauber, Judge.

ORDER

Albert G. Lauber, Judge.

This conservation easement case was tried at a seven-day special session in Atlanta, Georgia, from November 14 to 22, 2022. At the end of trial the Court set the briefing schedule and directed the parties to file simultaneous opening briefs by February 10, 2023, and simultaneous answering briefs by March 17, 2023. On February 3, 2023, the parties filed a joint Motion for Extension of Time. In that Motion, the parties request that the Court extend the time within which the parties are to file their respective briefs. Upon due consideration, it is

ORDERED that the parties' joint Motion for Extension of Time, filed February 3, 2023, is granted. It is further

ORDERED that the time within which the parties shall file their simultaneous opening briefs is extended to February 24, 2023. It is further

ORDERED that the time within which the parties shall file their simultaneous answering briefs is extended to March 31, 2023.