Ranch Springs, LLC v. Comm'r of Internal Revenue

Full title: RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER…

Court: United States Tax Court

Date published: Jan 24, 2023

No. 11794-21 (U.S.T.C. Jan. 24, 2023)

Opinion

11794-21

01-24-2023

RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

PATRICK J. URDA, JUDGE

ORDER

PATRICK J. URDA, JUDGE

This case is currently calendared on the Court's special session, scheduled to begin December 11, 2023.

On November 10, 2022, the Commissioner filed a motion for partial summary judgment [Doc. 25], and petitioner Ranch Springs, LLC, Ranch Springs Investors, LLC, Tax Matters Partner (Ranch Springs) filed its response to the motion [Doc. 33]. In addition to the response, Ranch Springs filed its cross-motion for partial summary judgment. [Doc. 32.] Upon due consideration, it is

ORDERED that, on or before February 22, 2023, the Commissioner shall file a reply in support of his motion for partial summary judgment. It is further

ORDERED that, on or before February 22, 2023, the Commissioner shall file a response to Ranch Springs' cross-motion for partial summary judgment. It is further

ORDERED that, on or before March 15, 2023, Ranch Springs shall file a reply in support of its cross-motion for partial summary judgment.