In Uncategorized on 05/09/2018 at 13:52

Surely one possessed of one or more of the attributes listed at the head hereof, and listed in FRE 702(a), can definitively lift the burden from CSTJ Lewis (“The Name of Names”) Carluzzo, which IRS and petitioner have laid upon his shoulders in 130 Ionia, LLC, Andrew T. Winkel Trust U/A/D January 30, 2008, Tax Matters Partner, Docket No. 4901-16, filed 5/9/18.

CSTJ Lew: “As characterized by petitioner, the “question is simple; is * * * [the property] listed in the National Register”. The question might be simple to a person with “knowledge, skill, experience, training, or education”, see Fed. R. Evid. 702, with respect to the National Register, but the question is not so simple to allow for a finding based upon judicial notice, see Fed. R. Evid. 201. In the absence of a stipulation, expert opinion might be necessary to resolve the dispute between the parties on the point. So far, neither party has submitted anything that would qualify as such that would conclusively answer the question.” Order, at p. 1.

Well, CSTJ Lew, if the property isn’t so listed, petitioner loses, so don’t wager the ranch that petitioner stipulates to that. And if IRS does so stipulate, they have to try the case rather than win a quick summary J, so that ain’t in the cards neither.

This is obviously another historic easement jumpball, with Section 170(h)(4)(C)(i) front-and-center.

So CSTJ Lew denies IRS “partial” summary J.

I don’t see how it’s “partial” if granting the motion nonsuits the Ionians.

So send in the dudes with knowledge, skill, experience, training or education. Or all thereof. Looks like CSTJ Lew might need it.

Note to my practitioner readers: Finding the answer from one’s desktop isn’t as easy as it looks. The National Parks Service website has some links one might search, but to my aging eyes these look a wee bit less than slam-dunk certain.


Leave a Reply

Please log in using one of these methods to post your comment: Logo

You are commenting using your account. Log Out /  Change )

Google photo

You are commenting using your Google account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

This site uses Akismet to reduce spam. Learn how your comment data is processed.

%d bloggers like this: