Assiduous readers of this my blog (there must be some) are hanging breathless on the fate of IRS’ last remaining partial summary J motion in Ivey Branch Holdings, LLC, Ivey Branch Investors, LLC, Tax Matters Partner, Docket No. 19189-19. filed 1/13/26. It’s the electrifying story of GA law, GA boondockery, and a real estate commonplace, told by Judge Albert G. (“Scholar Al”) Lauber.

For prolegomenon, see my blogpost “Pulling Wires,” 9/11/25.

Back in 1975, long before the Dixieland boondockery dodges, one Tommy Davis, a prior owner of the subject boondocks, granted and conveyed a certain easement thereover to Jefferson Electric Membership Corporation, apparently a rural electricity cooperative of the type that brings enlightenment to outliers. Said easement empowers the Jeffersonians to erect poles, string wires, cut down and defoliate anywhere on the property, unlimited by a metes and bound description. It appears the Jeffersonians did none thereof nowhere since.

IRS plays the worn-out perpetuity gambit, saying this easement transgresses the perpetual conservation easement underlying the Iveys’ $24 million deduction, by allowing tree-cutting unsanctioned by the 501(c)(3) guardian, chemical defoliation, and erection of transmission lines.

Except.

Judge Scholar Al (no doubt assisted by the Ivey’s trusty attorneys, among whom we find the redoutable Vivian G. (“Golden”) Hoard, Esq.) traverses GA easement law. True, Chicago Title excepted the utility easement when they insured Ivey’s title on acquisition. Taishoff says don’t waste your time even asking an underwriter about omitting or insuring over a utility easement; most States’ public service laws put paid to that. Anyway, while GA does not favor extinguishment by nonuser (use-it-or-lose-it), there is a rebuttable presumption that twenty years of nonuse equals abandonment of the easement.

“Respondent has adduced no evidence to rebut the presumption of abandonment by Jefferson Electric. The record shows that Tommy Davis conveyed the Utility Easement to Jefferson Electric in 1975. It also shows that by 2015, when Ivey Branch donated the easement to Foothills, Jefferson Electric had not exercised any of its rights under the Utility Easement with respect to the Ivey Branch property. Its ‘non-user’ had thus lasted for 40 years.” Order, at p. 6.

All IRS’ counsel did was quote the disfavor of abandonment cases.

So no summary J.

Taishoff says utility easements have been around ever since public water, sewers and electricity. If you wish to develop real estate, you need them. As the providers thereof are regulated, the forms of easement are non-negotiable. Live with it.

As I said in my blogpost hereinabove cited “I’m a fan of summary J, but this is ridiculous.”