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Pickens Decorative Stone, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2024
No. 13614-20 (U.S.T.C. Aug. 15, 2024)

Opinion

13614-20 22615-21 23000-21

08-15-2024

PICKENS DECORATIVE STONE, LLC, ECO TERRA 2016 FUND, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge

These cases are set for trial at a two-week special session of the Court beginning on November 4, 2024, in Atlanta, Georgia. By Order served May 26, 2023, as amended February 28, 2024, we set a Pretrial Scheduling Order (PTSO) in these cases. Under the PTSO (as amended) all discovery-related deadlines were to occur on or before August 1, 2024. The parties have so far complied with all deadlines set forth in the PTSO, and discovery is apparently now completed.

On July 15, 2024, the law firm representing petitioner filed a Motion to Withdraw as Counsel, stating that it had terminated its representation of petitioner on July 1, 2024. In a response filed August 2, 2024, respondent objected to the Motion, contending that allowing petitioner's counsel to withdraw at such a late stage in the litigation would prejudice both parties. On August 6, 2024, petitioner filed an "Objection" to the Motion, which we will recharacterize as its Response. Therein petitioner explains that it no longer opposes the granting of the Motion.

On August 14, 2024, the Court convened a teleconference with the parties to discuss the Motion and the pre-trial schedule. During the call we indicated that we would grant the Motion, but that we expect petitioner to exercise diligence in retaining replacement counsel. To enable new counsel to gain familiarity with the case, we will cancel the November 4, 2024, special trial session, with the expectation that the cases will be rescheduled for trial in the not-too-distant future. We will relieve the parties, as of the date of this Order, of the obligation to comply with any forthcoming deadlines set forth in the PTSO. If and when the cases are ultimately rescheduled for trial, we will adjust the deadlines addressing post-discovery filings and activity.

In consideration of the foregoing, and for cause, it is

ORDERED that petitioner's Objection to Motion to Withdraw as Counsel, filed August 6, 2024, is hereby recharacterized as petitioner's Response to Motion to Withdraw as Counsel. It is further

ORDERED that the Motion to Withdraw as Counsel, filed July 15, 2024, is granted, and attorneys Anson H. Asbury, R. Brian Gardner III, Ethan J. Vernon, and Lauren T. Heron of Asbury Law Firm, are hereby withdrawn as counsel for petitioner Eco Terra 2016 Fund, LLC. It is further

ORDERED that the Court's November 4, 2024, Atlanta, Georgia, special trial session is hereby canceled. It is further

ORDERED that the parties are relieved of the obligation to comply with the forthcoming deadlines specified in the PTSO, as amended on February 28, 2024, pending further order of the Court. It is further

ORDERED that, on or before October 15, 2024, the parties shall file a status report (jointly if possible, otherwise separately) informing the Court of the then-present status of the cases. It is further

ORDERED that, in addition to regular service, the Clerk of Court shall serve a copy of this Order on petitioner at the following address:

Eco Terra 2016 Fund, LLC 1328 Dekalb Avenue NE Atlanta, Georgia 30307


Summaries of

Pickens Decorative Stone, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 15, 2024
No. 13614-20 (U.S.T.C. Aug. 15, 2024)
Case details for

Pickens Decorative Stone, LLC v. Comm'r of Internal Revenue

Case Details

Full title:PICKENS DECORATIVE STONE, LLC, ECO TERRA 2016 FUND, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Aug 15, 2024

Citations

No. 13614-20 (U.S.T.C. Aug. 15, 2024)