Opinion
12049-19
06-01-2021
Point of the River, LLC, Parkway South, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
ALBERT G. LAUBER, JUDGE
This case involves a charitable contribution deduction claimed by Point of the River, LLC for a conservation easement. Point of the River is subject to the TEFRA unified audit and litigation procedures, and petitioner Parkway South, LLC, is its tax matters partner (TMP). The TMP is the petitioner in two other cases that involve common issues of law and fact. Those cases are docketed at Nos. 9254-19 and 12718-19.
On April 22, 2021, petitioner filed a Motion to Set for a Time and Date Certain, requesting that we calendar this case for trial on October 4, 2021. Respondent objected to this Motion on May 27, 2021. Respondent represents that travel restrictions related to the coronavirus pandemic have prevented his expert witnesses from conducting site visits and that they will not be able to prepare expert reports in time for an October 2021 trial. In his May 25, 2021, status report, respondent notes his expectation that travel restrictions will be lifted in October 2021, which should make it possible to try one or more of the three cases, in person, in early 2022.
Respondent further notes that the parties have filed cross-motions for partial summary judgment in docket No. 9254-19. Briefing on these motions concluded on May 25, 2021, and the Court expects to rule on them promptly. Because the Court's ruling may narrow the issues for trial in this case, it is in the interest of judicial economy to wait to schedule a trial until after the cross-motions are resolved.
In consideration of the foregoing, it is
ORDERED that petitioner's Motion to Set for a Time and Date Certain, filed April 22, 2021, is denied. It is further
ORDERED that the parties shall file with the Court, on or before August 2, 2021, a status report (jointly if possible, otherwise separately) detailing the then-present status of the case.