Attorney-at-Law

AIN’T WHAT SHE USED TO BE

In Uncategorized on 07/25/2022 at 11:57

Gray Mare Farms, LLC, Joel Presley, Tax Matters Partner, Docket No. 6682-20, filed 7/25/22, is yet another of IRS’ attempt to run the Reg. Section 1.170A-14(g)(6) Hewitt rapids with the Judge Guy (not the retired STJ, the 6 Cir concurrer) Section 170(h)(5)(A) summary J countergambit.

Judge Mary Ann (“S. E. C. = She Eschews Cognomens”) Cohen isn’t buying.

“Respondent relies in part on language in the easement that petitioner admits is ‘perhaps inartful’. If the language is ambiguous, it may be necessary to determine the intent of the parties to the deed of easement. Summary judgment on the issue of intent, when it becomes a material fact, is inappropriate.” Order, at p. 1.

It seems I must again try my readers’ patience with the time-worn observation that any lawyer who can’t find an ambiguity should find another way to make a living.

Nothing like “highly contestable readings of what it means to be perpetual,” eh, Judge Holmes?

But wait, there’s more! As the late-night telehucksters say.

“The parties are proceeding with valuation of the property and may be able to resolve this case or narrow the issues for trial. Thus, summary judgment on the disputed issue of law is premature and unproductive.” Order, at pp. 1-2.

So Judge S. E. C. Cohen declines the old Gray Mare’s invitation to come over to the side of 11 Cir and embrace Hewitt. Seems the Gray Mare’s boondocks lie on the downside of the Mason-Dixon Line, in 4 Cir.

Looks like more short-Circuitry coming up.

 

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