No, not the further tribulations of the brown-headed nuthatch or the denseflower knotweed (for which see my blogpost “A Nuthatch, A Knotweed, A Fox Squirrel, and A Busted Benderdinker,” 10/17/22). Judge Mark V. (“Vittorio Emanuele”) Holmes has found a new candidate for conservation easement protection.
No, not properly dated IRS documents.
Ardan Holdings, LLC, Ardan Investors, LLC, Tax Matters Partner Docket No. 17483-21, filed 9/6/23, “…is one of many syndicated-conservation-easement cases before the Court, and we continued it because the parties needed a considerable amount of discovery. They have been cooperating in informal discovery ever since, but recently petitioner moved to calendar this case for trial, because scheduling these cases has become increasingly difficult; and respondent moved to consolidate docket number 8164-23 with this case, because the newer case alleges the same highest-and-best use, features the same alleged promoter and appraisers, is derived from the same parent parcel, and is in the same county as this case.” Order, at p. 1.
Sounds like a perfect candidate for joint trial, briefing, and opinion, no?
But therein lies the rub.
“The problems with calendaring are a shortage of courtroom space, especially in Atlanta where courtroom availability is an endangered species; the fiscal constraints on respondent’s ability to retain an expert witness this late in the fiscal year; and the number of trials looming for counsel on both sides.” Order, at p. 1.
Atlanta is Ground Zero for high-profile State law trials and the Dixieland Boondockery tsunami.
So maybe try Columbia, SC, or agree for 8164-23 to be bound by the outcome in 17483-21.
Expect a major knock-on effect.
Taishoff Law 
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