Opinion
12472-20 12482-20 12483-20 13758-20
08-23-2023
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 cases are calendared for trial at the special session of the Court scheduled to commence on October 30, 2023, in Atlanta, Georgia.
On August 14, 2023, respondent filed (1) a motion for leave to file the Report of Leslie P. Sellers regarding the Baker's Farm Nature Reserve, LLC, conservation easement; (2) a motion for leave to file the Report of Leslie P. Sellers regarding the Rock Cliff Reserve, LLC, conservation easement; (3) a motion for leave to file the Report of Leslie P. Sellers regarding the East Village Reserve, LLC, conservation easement; (4) a motion for leave to file the Report of Leslie P. Sellers regarding the Jack's Creek Reserve, LLC, conservation easement; and (5) a motion for leave to file the Report of Michael J. Chamberlain, Ph.D. regarding the Rock Cliff Reserve, LLC, conservation easement. Respondent lodged the corresponding expert reports on August 14, 2023.
Also on August 14, 2023, petitioners filed (1) a motion for leave to file the expert report of Belinda Sward regarding the Rock Cliff Reserve, LLC property; (2) a motion for leave to file the expert report of Belinda Sward regarding the Jack's Creek Reserve, LLC property, Baker's Farm Nature Reserve, LLC property, and East Village Reserve, LLC property; and (3) a motion for leave to file the expert report of Thomas G. Spears regarding the Rock Cliff Reserve, LLC property. Petitioners lodged the corresponding expert reports on August 14, 2023.
Upon due consideration and for cause, it is
ORDERED that all of the above-referenced motions are granted in that the above-referenced expert reports, lodged on August 14, 2023, will remain lodged.