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Two Chip, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 5, 2024
No. 19469-21 (U.S.T.C. Nov. 5, 2024)

Opinion

19469-21

11-05-2024

TWO CHIP, LLC, TWO CHIP INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes Judge

This case was on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. It is a syndicated conservation-contribution case with a twist, however, in that it features a donation not of an easement, but of a fee-simple interest. We put it on a status-report track when the parties thought they might settle. They recently filed a stipulation to be bound by the result in Green Valley, No. 17379-19. The Court will be in touch when the decision in that case becomes final and unappealable. It is also

ORDERED that the Court's September 25, 2024 order requiring the filing of another status report on or before December 13, 2024 is vacated.


Summaries of

Two Chip, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 5, 2024
No. 19469-21 (U.S.T.C. Nov. 5, 2024)
Case details for

Two Chip, LLC v. Comm'r of Internal Revenue

Case Details

Full title:TWO CHIP, LLC, TWO CHIP INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v…

Court:United States Tax Court

Date published: Nov 5, 2024

Citations

No. 19469-21 (U.S.T.C. Nov. 5, 2024)