Opinion
11794-21
11-09-2023
RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
The case involves a charitable contribution deduction claimed in 2017 by Ranch Springs, LLC, for a conservation easement. Respondent disallowed the deduction and determined penalties. Petitioner timely petitioned this Court for readjustment of partnership items. This case was calendared for trial on December 11, 2023, in Atlanta, Georgia, but that trial date was continued. On November 9, 2023, the case was reassigned to the undersigned for trial or other disposition.
Upon due consideration, it is
ORDERED that the parties shall file, on or before December 11, 2023, a joint status report informing the Court of the then-present status of the case. In that report the parties shall propose dates for a special trial session in Nashville, Tennessee, during June 2024 and a pre-trial schedule.