Opinion
12472-20 12482-20 12483-20 13758-20
05-15-2024
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 were tried at the Special Session of the Court that commenced on October 30, 2023, and ended on November 6, 2023, in Atlanta, Georgia. The parties submitted simultaneous opening briefs on April 8, 2024.
Pursuant to the Court's Order, issued December 11, 2023, the opening briefs in these consolidated cases were subject to a page limitation of 75 pages, not including the title page, table of contents, table of authorities, and certificate of service and any proposed findings of fact. Petitioners' Opening Brief states that it incorporates by reference certain arguments made in other documents. Most of the incorporations by reference involve prior filings by petitioner in these consolidated cases. Petitioners' Opening Brief also states that it incorporates the arguments of an appellate brief filed in Glade Creek Partners, LLC v. Commissioner, No. 23-14039 (11th Cir. Feb. 21, 2024).
On April 11, 2024, respondent filed a Motion to Strike Portions of Petitioners' Opening Brief (respondent's motion to strike) related to these incorporated arguments on the grounds that the incorporated arguments impermissibly sought to circumvent the page limitation set by the Court. On April 22, 2024, petitioners filed their response to respondent's motion to strike. On May 1, 2024, the Court held a conference call with the parties to discuss respondent's motion to strike. On May 7, 2024, the parties filed a Motion to Reform Petitioners' Opening Brief.
With respect to the references to prior filings in petitioners' Opening Brief, petitioners represent that these were not intended to include additional arguments not fully developed in petitioners' Opening Brief. Further, petitioners do not expect the Court to independently consider the prior filings or for respondent to independently respond to the same.
With respect to the reference to the appellate brief filed in the Glade Creek case, petitioners represent that this reference was intended to preserve their position on an issue of law with respect to whether a conservation easement can be treated as inventory for purposes of section 170(e) of the Internal Revenue Code, and to alert the Court that a decision on this issue of a matter of law from the Eleventh Circuit would be applicable to this case. The parties do not expect the Court to independently consider this issue or the arguments in the appellate brief, or for respondent to respond to any arguments in the appellate brief not fully developed in petitioners' Opening Brief.
Upon due consideration, and for cause, it is
ORDERED that the parties' Motion to Reform Petitioners' Opening Brief, filed May 7, 2024, is granted in that petitioners' Opening Brief, filed April 8, 2024, is reformed such that the Court will consider only the full text of the Opening Brief and will not consider the incorporated arguments not fully developed therein. It is further
ORDERED that respondent is only required to respond to the full text of the petitioners' Opening Brief itself without any incorporated references. It is further
ORDERED that respondent's Motion to Strike Portions of Petitioners' Opening Brief, filed April 11, 2024, is denied as moot.