Opinion
12362-21
06-12-2023
BEAVERDAM CREEK HOLDINGS, LLC, BEAVERDAM CREEK INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On June 7, 2023, the Commissioner filed a motion for partial summary judgment. [Doc. 43.] We will direct petitioner Beaverdam Creek Holdings, LLC, Beaverdam Creek Investors, LLC, Tax Matters Partner (Beaverdam) to file a response and allow the Commissioner to file a reply. Accordingly, it is
ORDERED that, on or before July 10, 2023, Beaverdam shall file a response to the Commissioner's motion for partial summary judgment. It is further
ORDERED that, on or before July 25, 2023, the Commissioner shall file a reply to Beaverdam's response to the motion for partial summary judgment.