I join the legion of his fans who lamented the passing of multiplex musician Charlie Daniels. Today, let’s recall his greatest hit as we peruse and deconstruct four (count ’em, four) sketchy Georgia conservation easements, all the handiwork of an outfit called HRH Investors, LLC.

Judge Albert G (“Scholar Al”) Lauber seems to be majoring in these.

HRH handed the various properties, all acquired in December, 2008, to the four LLCs at issue here, and all tax-managed by an outfit called Effingham Managers, LLC. Thereafter, the usual easements were put on, with the standard Oakbrook cutouts and Coal Property Holdings overlay. For the backstory, see my blogposts “They Always Must Be With Us,'” 5/12/20, and “Diamonds Are Forever,” 10/28/19.

I’ll list and link the opinions, but they’re cookie-cutters. All four crater.

Englewood Place, LLC, Effingham Managers, LLC, Tax Matters Partner, 2020 T. C. Memo. 105, filed 7/9/20.

Maple Landing, LLC, Effingham Managers, LLC, Tax Matters Partner, 2020 T. C. Memo. 104, filed 7/9/20.

Riverside Place, LLC, Effingham Managers, LLC, Tax Matters Partner, 2020 T. C. Memo. 103, filed 7/9/20.

Village at Effingham, LLC, Effingham Managers, LLC, Tax Matters Partner, 2020 T. C. Memo. 102, filed 7/9/20.

My esteemed colleague Peter Reilly, CPA, solicitous for my well-being and fearing I might be suffering from insomnia, sent me yesterday morning a 168 (count ’em, 168) page complaint filed last week in USDCNDGA, entitled William N. Turk, et al. v. Morris, Manning & Martin, LLP, et al. Not suffering from insomnia, I have not read the same in detail, but it seems the Turks want to be class-action reps for all those who got taken to the cliché in these syndicated easement deals.

Y’all will recollect that the lead defendant was involved in the Son-of-BOSS mix-and-match dodges, which I principally blogged with the Billyhawks. See my blogpost “Are You Being Served?” 1/16/15.

Mr Reilly tells me lead plaintiffs’ counsel is the firm that took down Jenkens & Gilchrist, major dodgefloggers. If you have insomnia, a PACER account, and want to spring for the seventeen bucks, you can scope it out.

Me, I’ll wait until it hits justitia.com.