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

United States Tax Court
Jan 2, 2024
No. 19469-21 (U.S.T.C. Jan. 2, 2024)

Opinion

19469-21

01-02-2024

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. Settling the case at IRS Appeals, but the parties continue to try to settle at IRS Counsel. They agree that informal discovery is proceeding well, so this case can stay on a status-report track, and it is

ORDERED that on or before March 21, 2024 the parties shall file a joint status report describing their progress in settling the case or narrowing the issues to be tried.


Summaries of

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

United States Tax Court
Jan 2, 2024
No. 19469-21 (U.S.T.C. Jan. 2, 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: Jan 2, 2024

Citations

No. 19469-21 (U.S.T.C. Jan. 2, 2024)