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Ranch Springs, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 11794-21 (U.S.T.C. Nov. 15, 2022)

Opinion

11794-21

11-15-2022

RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

On November 10, 2022, the Commissioner filed a motion for partial summary judgment regarding the issue of whether the conservation easement has satisfied the requirements of I.R.C. section 170 and the attendant Treasury Regulations. We will direct petitioner Ranch Springs, LLC, Ranch Springs Investors, LLC, Tax Matters Partner (Ranch Springs) to file a response to the motion. Accordingly, it is

ORDERED that, on or before December 14, 2022, Ranch Springs shall file a response to the Commissioner's motion for partial summary judgment.


Summaries of

Ranch Springs, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 11794-21 (U.S.T.C. Nov. 15, 2022)
Case details for

Ranch Springs, LLC v. Comm'r of Internal Revenue

Case Details

Full title:RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 11794-21 (U.S.T.C. Nov. 15, 2022)