Mary Ann Cohen, Judge
ORDER
Mary Ann Cohen, Judge
This case involves a conservation easement deduction claimed by Silver Moss Properties, LLC, for contribution of an easement to Atlantic Coast Conservancy in 2017. On February 10, 2022, petitioner filed a Motion for Partial Summary Judgment together with a Memorandum in Support of Petitioner's Motion for Partial Summary Judgment and Declaration of Gregory Rhodes in Support of Petitioner's Motion of Partial Summary Judgment. Petitioner seeks summary judgment as to two issues, to wit, that the contribution is dispute is (1) a contribution of a "qualified real property interest" that satisfies I.R.C. §170(h)(1)(A), and (2) a contribution to a qualified organization that satisfies I.R.C. § 170(h)(1)(B).
On May 19, 2022, respondent's Objection to Motion for Partial Summary was filed. Respondent disputes petitioner's conclusion that the easement satisfies the statutory "in perpetuity" requirement, which is an issue of material fact. Respondent, however, agrees that Atlantic Coast Conservancy is a "qualified organization"; thus, the motion for partial summary judgment is moot as to that issue. Respondent's concession should be included in the stipulation to be filed in this case. Upon due consideration, it is hereby
ORDERED that petitioner's Motion for Partial Summary Judgment is denied.
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