Opinion
855-21
09-20-2023
GATEWAY HEALTHCARE CENTRES LIMITED, ROBERT C. AMSTADT FAMILY TRUST DATED NOVEMBER 24, 1969, ANTON R. AMSTADT TRUSTEE AND AGNES M. AMSTADT TRUST DATED NOVEMBER 24, 1969, ROBERT K. AMSTADT TRUSTEE, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
This case is currently calendared on the Court's Cleveland, Ohio trial session, scheduled to begin October 2, 2023.
Pending before the Court is the Commissioner's unopposed motion for entry of decision filed on August 3, 2023. Rule 248(b) of the Tax Court Rules of Practice and Procedure requires that the Tax Matters Partner notify all other parties (i.e. partners) of the Commissioner's motion for entry of decision and that the Court allow 60 days for any party to intervene in this proceeding and object to the entry of the proposed decision. Absent intervention, the Court may enter a decision in accordance with the agreement contained in the Commissioner's motion.
On September 13, 2023, the Commissioner filed a status report, which stated that he had exchanged a copy of the motion for entry of decision with the Tax Matters Partner. Upon due consideration, it is
ORDERED that this case is stricken from the above-referenced trial session and jurisdiction is retained by the undersigned. It is further
ORDERED that, on or before October 20, 2023, any party who objects to the granting of the Commissioner's motion for entry of decision shall file (1) a motion for leave to file a notice of election to participate out of time and (2) a notice of election to participate. It is further
ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order and motion for entry of decision on Gateway Community LLC, c/o Mark McGrievy, LM Legal Group, 100 North Main Street, Suite 350, Chagrin Falls, OH 44022.