It’s a sixty-four (count ’em, sixty-four) page off-the-bencher in another phony syndicated conservation easement case from the usual suspects in Oglethorpe County, GA. The phony valuation (income capitalization method blown up by comparable sales, of which there are more than two dozen) cuts a $20 million valuation down to $111K, plus 40% gross substantial overvaluation chops.
But don’t read Veribest Vesta, LLC, True North Resources, LLC, Partnership Representative, Docket No. 9158-23, filed 7/15/25, for the 58-page trudge through Judge Ronald L. (“Ingenuity”) Buch’s evisceration of this dodge.
Read Transcript, Pages 59 through 63. Judge Ingenuity Buch fires a shot across the bows of the attorneys who try these nonsense cases. He lays out why they should be hit with Section 6673(a)(2) chops, multiplying proceedings needlessly and vexatiously.
I wish I could quote Judge Buch’s words, but the Genius Baristas have clogged Dawson’s Creek so that I cannot drag-and-drop.
But I can provide a takeaway: this is how you set up a Section 6673 chop. And more than that, this is how a judge expresses what a lot of us believe.
Taishoff Law 
Judge Toro this morning issued the following order in Paul-Adams Quarry Trust, Docket No. 10145-21:
This case is currently calendared for trial during the Court’s July 21, 2025, Atlanta, Georgia, special trial session.
The Court draws the parties’ attention to the Opinions recently issued in Rock Cliff Reserve, LLC, Five Rivers Conservation Group, LLC, Tax Matters Partner, et al, Docket no. 12472-20, et al., and Veribest Vesta, LLC, True North Resources, LLC, Partnership Representative, Docket no. 9158-23. The Court would like to discuss these Opinions with the parties during the trial session. Therefore, it is hereby
ORDERED that the parties shall be prepared to discuss their views on the above-referenced Opinions at the beginning of the trial session.
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Reading the tea leaves of the Order, it seems like Judge Toro is trying to warn Petitioner (and anyone that reads the order) that you go to trial on a BS SCE case at your peril
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Interesting that Judge Emin (“Eminent”) Toro makes this statement in the form of an Order, accessible to the public, rather than a phonecall from the Chambers Administrator.
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