That’s the latest Dixieland Boondockery deal in Judge Albert G. (“Scholar Al”) Lauber’s division. I don’t undertake to blog, much less evaluate, every dodge settlement; there are far too many and the cottage industry has too many players. But practitioners should have some notion of the going rate, however attenuated, to help them decide whether to hold or fold.

Howbeit, Sand Investment Co., LLC, Inland Capital Management, LLC, Tax Matters Partner, Docket No. 7307-19, filed 8/25/26, got a Sched K, line 13(d) other deduction of $15 million; their charitable contributions (50%) were cut from $80 million to $50K. There were a basis adjustment and other assets revalued. And they got a 10% gross valuation misstatement chop under I.R.C. § 6662(h). No other chops.

Good deal? I report, you decide.