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Rock Cliff Reserve, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 12472-20 (U.S.T.C. Nov. 29, 2022)

Opinion

12472-20 12482-20 12483-20 13758-20

11-29-2022

ROCK CLIFF RESERVE, LLC, FIVE RIVERS CONSERVATION GROUP, LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega, Judge.

These consolidated conservation easement cases were previously calendared for the session of the Court scheduled to commence on January 31, 2022, in Birmingham, Alabama. On November 17, 2022, respondent filed a Motion to Compel Discovery (respondent's motion). On November 18, 2022, petitioners filed a Response to Motion to Compel Discovery and a Declaration of Michelle Levin in Support of Response to Motion to Compel Discovery. By Order issued November 21, 2022, the Court ordered that the parties confer no later than November 23, 2022, and file a joint status report no later than November 28, 2022.

On November 25, 2022, the parties filed a Status Report, wherein they outlined informal resolution of the discovery dispute that was the subject of respondent's motion and agreed that respondent's motion "can be withdrawn."

Accordingly, and upon due consideration, it is ORDERED that respondent's Motion to Compel Discovery, filed November 17, 2022, is denied as moot.


Summaries of

Rock Cliff Reserve, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 12472-20 (U.S.T.C. Nov. 29, 2022)
Case details for

Rock Cliff Reserve, LLC v. Comm'r of Internal Revenue

Case Details

Full title:ROCK CLIFF RESERVE, LLC, FIVE RIVERS CONSERVATION GROUP, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 12472-20 (U.S.T.C. Nov. 29, 2022)