Opinion
12515-20
07-02-2024
OCTAGON FARMS, LLC, BH PRESERVE GEORGIA, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On April 12, 2024, the parties in this case filed a Stipulation to Be Bound by Pauls Farm Properties, LLC, at Docket No. 7519-20 (Pauls Farm). Pursuant to that Stipulation, the parties agreed that the resolution of the valuation issue in this case will be bound by the determination of the valuation issue in Pauls Farm and that the value of the easement in this case will be determined by means of a formula using inputs from this case and Pauls Farm.
On April 15, 2024, a trial was held in Pauls Farm. For purposes of trial, briefing, and opinion, Pauls Farm was consolidated with Brown's Chapel Quarry, LLC, at Docket No. 25003-21 (Brown's Chapel). However, the parties' Stipulation to Be Bound in this case does not directly implicate Brown's Chapel. The Court has ordered that simultaneous opening briefs are due July 26, 2014, and that simultaneous answering briefs are due September 24, 2024. In light of the briefing schedule, the parties propose filing a status report with the Court in this case on or before October 2, 2024.
Given due consideration to the foregoing, it is
ORDERED that on or before October 2, 2024, the parties shall file a joint report (or separate reports, if preferred) informing the Court of the then-present status of this case.