Opinion
17379-19 17380-19 17381-19 17382-19
02-08-2024
GREEN VALLEY INVESTORS, LLC, BOBBY A. BRANCH, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
Trial of these consolidated cases commenced on November 13, 2023, and concluded on November 20, 2023.
On November 15, 2023, petitioner filed a Motion to Preserve Subpoenaed Documents Reviewed in Camera Under Seal for Purposes of Appeal (Motion to Preserve). By Order dated December 11, 2023, we directed respondent to file a response to petitioner's Motion to Preserve. On November 17, 2023, nonparty Jones, Lang, LaSalle, Incorporated (JLL) lodged its Opposition to petitioner's Motion to Preserve.
Petitioner's Motion to Preserve requests that the Court: "(1) file and maintain under seal the documents reviewed in camera by Special Trial Judge Fried; and (2) if those documents would be unsealed simply through the process of filing a notice of appeal, that the Court otherwise print and ship those documents to the Court of Appeals at the time of any appeal."
On December 7, 2023, the Court entered an Order granting petitioner's Motion to Preserve; however, on December 11, 2023, the Court ordered respondent to file a response to petitioner's Motion to Preserve. On December 28, 2023, respondent filed his response to petitioner's Motion to Preserve. Having reviewed petitioner's motion, respondent's response, and the Nonparty opposition, we issued an Order on January 30, 2024, denying petitioner's Motion to Preserve.
On February 1, 2024, petitioner filed a Motion for Clarification of Orders, seeking clarification of the Court's December 11, 2023, Order and January 30, 2024, Order. The Court agrees that its orders, with respect to petitioner's Motion to Preserve, are inconsistent.
Considering the motion and good cause shown, the Court is inclined to grant petitioner's Motion for Clarification of Orders, vacate its prior orders, served on December 11, 2023, and January 30, 2024, and issue a revised order regarding petitioner's Motion to Preserve, granting in part, and denying in part.
Accordingly, it is ORDERED that petitioner's Motion for Clarification of Orders is granted. It is further
ORDERED that the Court's orders, served on December 11, 2023, and January 30, 2024, in these consolidated matters are vacated. It is further
ORDERED that petitioner's Motion to Preserve Subpoenaed Documents Reviewed in Camera Under Seal for Purposes of Appeal is granted in part, in that, the Court will preserve and maintain the documents reviewed in camera by Special Trial Judge Fried. It is further
ORDERED that all other relief sought in petitioner's Motion to Preserve Subpoenaed Documents Reviewed in Camera Under Seal for Purposes of Appeal is denied.