Opinion
13696-20
07-11-2024
WATSON LAKE INVESTMENTS, LLC, TERRY J. HEATH, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case involves a charitable contribution deduction claimed by Watson Lake Investments, LLC, for a conservation easement. On July 10, 2024, respondent filed a Motion to Consolidate Docket Numbers 13696-20 and 24239-22 for the purposes of trial, briefing, and opinion. See Tax Court Rule 141(a). He represents that petitioner objects to the granting of this Motion. Upon due consideration, it is
ORDERED that, on or before August 12, 2024, petitioner shall file a response to respondent's Motion. Failure to comply with this Order may result in the granting of respondent's Motion or other appropriate action by this Court.