Opinion
20608-18 7703-19
09-11-2024
EXCELSIOR AGGREGATES, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
These cases involve charitable contribution deductions claimed for the donation of conservation easements. We tried the cases at a special session in Atlanta, Georgia, from December 5 to 14, 2022. On May 30, 2024, the Court filed its Memorandum Opinion (T.C. Memo. 2024-60), deciding the valuation issues, stating at the end thereof that decisions would be entered "upon the conclusion of further proceedings in these cases."
On September 9, 2024, the parties filed a status report indicating that they are still engaged in settlement discussions regarding these two consolidated cases. The parties have requested additional time to continue these negotiations.
In consideration of the foregoing, it is
ORDERED that, on or before November 12, 2024, the parties shall submit decision documents or file a status report (jointly if possible, otherwise separately) detailing the then-present status of these cases.