Opinion
10748-20 11677-20 11679-20 11813-20 12184-20 4094-21 5256-21 6426-21 6947-21 11428-21 11788-21 12221-21 15461-21
03-30-2023
WALKER DRIVE DEVELOPMENT PARTNERS LLC, WALKER DRIVE MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HENRY 46 LOCUST RD., LLC, LR46 MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HANGER HIGWAY 81 HENRY 89, LLC, JH81 MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HIGWAY 20 HENRY 30, LLC, HH20 MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent STROUD ROAD HENRY 640, LLC, STROUD ROAD MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent FOSTER DRIVE HENRY 86, LLC,FOSTER DRIVE MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SOUTH UNITY HENRY 28, LLC, SOUTH UNITY MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent AIRLINE ROAD PROPERTY HOLDINGS, LLC, AIRLINE ROAD MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HARRIS DRIVE HENRY 76, LLC, HARRIS DRIVE MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent HIGWAY 81 HENRY 55, LLC, HENRY 81 MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WEPARTNER WEEMS 82, LLC, WEEMS ROAD MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent FAIRVIEW ROAD HENRY 65, LLC, FAIRVIEW ROAD MAMAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent ROCK ROAD HENRY 24, LLC, ROCK ROAD MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
Pending before the judge signing this order is the case of Mill Road 36 Henry, LLC v. Commissioner, No. 11676-20. Also assigned to that judge are thirteen other cases, captioned above, that are similar to Mill Road. That is, each case involves a claimed charitable contribution for the donation of a conservation easement; counsel are the same in all the cases; the properties underlying the easements in all the cases are in the same county; the pre-contribution highest-and-best use for each of the properties is the same; etc. The thirteen cases do have some differences (e.g., the taxpayers employed different appraisers; the easements were made on properties of different sizes and with different conservation values; and some but not all of the cases are before the IRS Office of Independent Appeals). In Highway 81 Henry 55, No. 11428-21, the Court held a telephone conference with counsel for both parties on March 27, 2023. At that conference, we concluded (without disagreement from either counsel) that, although some of the thirteen cases may require separate hearings or trials, the management of the cases will nonetheless be simplified by consolidating them.
Atlanta is the requested place of trial for a five-case plurality of the thirteen cases, with Knoxville requested for three, Jacksonville for two, and one each for Birmingham, Nashville, and Tampa. Under the current configuration of the Court's "Dawson" case management program, cases with different requested places of trial cannot be consolidated. We will therefore make a nominal change to the requested places of trial so that all are designated for Atlanta. This change does not reflect an actual decision to try the cases in any particular location. When it is time to set the cases for trial, the Court will entertain a motion to change the place for trial. It is
ORDERED that the Clerk of the Court shall, for the time being, designate Atlanta as the requested place of trial for all thirteen cases that are the subject of this order. It is further
ORDERED that on the Court's own motion, the cases listed above are consolidated for purposes of pretrial activity. It is further
ORDERED that orders previously issued in the cases requiring the filing of status reports on various upcoming dates are hereby vacated. It is further
ORDERED that, no later than July 10, 2023, the parties shall file a joint report (or, if that is not expedient, then separate reports) as to the status of the cases, giving their recommendations for a schedule of further proceedings.