Opinion
19189-19
01-21-2022
Ivey Branch Holdings, LLC, Ivey Branch Investors, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Travis A. Greaves Judge
Upon due consideration, it is
ORDERED that, on or before February 22, 2022, the parties may supplement the record as needed in light of the Eleventh Circuit's opinion in Hewitt v. Commissioner, __ F.4th __ (11th Cir. Dec. 29, 2021), rev'g and remanding T.C. Memo. 2020-89.