Opinion
17483-21
09-06-2023
ARDAN HOLDINGS, LLC, ARDAN 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 one of many syndicated-conservation-easement cases before the Court, and we continued it because the parties needed a considerable amount of discovery. They have been cooperating in informal discovery ever since, but recently petitioner moved to calendar this case for trial, because scheduling these cases has become increasingly difficult; and respondent moved to consolidate docket number 8164-23 with this case, because the newer case alleges the same highest-and-best use, features the same alleged promoter and appraisers, is derived from the same parent parcel, and is in the same county as this case. The motions are somewhat at cross-purposes and we spoke with the parties today to discuss pretrial preparation.
The problem with consolidation is that the earlier case is much closer to being ready for trial. The problems with calendaring are a shortage of courtroom space, especially in Atlanta where courtroom availability is an endangered species; the fiscal constraints on respondent's ability to retain an expert witness this late in the fiscal year; and the number of trials looming for counsel on both sides.
It is therefore
ORDERED that the Court's order requiring the next status report on or before November 3, 2023 is vacated. It is also
ORDERED that on or before October 6, 2023 the parties shall file a status report to describe:
· their review of courtroom availability in Atlanta in 2024 and whether they can reach a consensus on a date for trying this case;
· their respective views on changing the place of trial to another city, perhaps Columbia, South Carolina;
· their ability to negotiate a stipulation to be bound in docket number 8164-23; and · any other developments or concerns that they wish to bring to the Court's attention. The Court will contact the parties for another teleconference after we review that report.