In Uncategorized on 02/23/2023 at 12:13

I haven’t seen a Tax Court dispute about venue in years, maybe because Zoomietrials make venue obsolete. Oh, there are still pro ses who want regular trials where only small-claimers are heard, but those are quickly disposed of.

Today’s blogpost brings a venue dispute to Judge Albert G (“Scholar Al”) Lauber, Tax Court’s resident GA boondockery expert. North Donald LA Property, LLC, North Donald LA Investors, LLC, Tax Matters Partner, Docket No. 24703-21, filed 2/23/23, wants the trial next year (or maybe later) in Birmingham, AL.

IRS says they can’t get dedicated space in The Magic City for the four (count ’em, four) week trial Judge Scholar Al foresees; the Donalds say they’ll need two weeks for their case, after enough discovery to put trial off for a year, so Judge Scholar Al is prepared for four weeks of dueling appraisers.

Here’s the tip-off, as Judge Scholar Al gets a wee bit plaintive over the scuffle.

“It appears that many potential witnesses may reside in Georgia. We ask the parties to consider whether Atlanta (or another city in the Southeast where the Court has dedicated space) would be a reasonable venue for trial instead of Birmingham.  Although the Court generally defers to individual taxpayers’ requests for place of trial, the equities may differ where (as here) the taxpayer is a partnership with numerous investors residing in different locations.” Order, at p. 1.

I’ll bet the “numerous investors” couldn’t find this particular scrubland with a Cub Scout and a roadmap. But Sir Paul McCarney’s and the late great John Lennon’s 1966 classic sums up the syndicated easement fallout: here, there, and everywhere.

PS- On one of our State Bar Association’s listserves, a colleague inquired about a bargain sale of realty to a charity. I referred her to the syndicated easement battles, for insights into necessary appraisals. I reckon the fallout from the boondockeries will spread to other charitable deals, here, there, and everywhere.



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