Walker Drive Dev. Partners v. Comm'r of Internal Revenue

Full title: WALKER DRIVE DEVELOPMENT PARTNERS LLC, WALKER DRIVE MANAGER LLC, TAX…

Court: United States Tax Court

Date published: May 7, 2024

No. 6426-21 (U.S.T.C. May. 7, 2024)

Opinion

5256-21 10748-20 11677-20 11679-20 11813-20 12184-20 6426-21

05-07-2024

WALKER DRIVE DEVELOPMENT PARTNERS LLC, WALKER DRIVE MANAGER LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

David Gustafson, Judge.

ORDER

David Gustafson, Judge.

Trial in these consolidated cases will begin December 2, 2024. Under the pretrial schedule proposed by the parties (see Doc. 61) and ordered by the Court (see Doc. 62), the parties' "First Stipulation of Settled Issues (if any)" is due to be filed by June 7, 2024.

These conservation easement cases are related factually and legally to Mill Road 36 Henry LLC v. Commissioner, No. 11676-20. Our opinion in Mill Road was issued in October 2023, resolving some issues in favor of the Commissioner and other issues in favor of the petitioner. Our decision in Mill Road effectuating that opinion was entered January 31, 2024. As far as we know, issues equivalent to those that we resolved in Mill Road are present in these consolidated cases.

The deadlines for filing notices of appeal and cross-appeal from a Tax Court decision are set out in IRC sec. 7483, Rule 190(a), and FRAP 13(a)(1) (A). A notice of appeal was due in Mill Road on April 30, 2024; and on April 29, 2024, petitioner in that case filed such a notice. A cross-appeal would be due "within 120 days after the decision of the Tax Court is entered", sec. 7483; and as we count the days, a notice of cross-appeal in Mill Road by the Commissioner would therefore be due on or about May 30, 2024.

It is

ORDERED that, no later than May 22, 2024, counsel for Petitioner shall initiate a conference (in person or by telephone) with counsel for the Commissioner, for the purpose of exhausting the possibility of resolving these cases in whole or in part by stipulations to be bound by the outcome of one or more of the issues involved in Mill Road. It is further

ORDERED that if the parties do not file a stipulation of settled issues on or before June 7, 2024, then by that date the parties shall file a brief status report as to settlement of issues.