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Bloomberg L.P. v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 3755-17 (U.S.T.C. Mar. 2, 2023)

Opinion

3755-17 3756-17

03-02-2023

Bloomberg L.P., Bloomberg, Inc., Tax Matters Partner, ET AL., Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph Robert Goeke Judge

Pending before the Court are petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed February 10, 2023, regarding BLP's financials and petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed February 10, 2023, about the Reuters 3000 Xtra and Reuters Market Data System. On February 24, 2023, respondent filed responses to petitioner's motions.

The Court will first address petitioner's pending motion regarding BLP's financials. We note that there is a dispute about the application of the Advanced Pricing Agreement (APA) and respondent mischaracterized our prior Order. We do not compel stipulation of the APA without inclusion of the APA request, because it is essential that the request be in the record to understand the APA. Upon review of the parties' filings, the Court will deny petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f).

The Court will also deny petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f) about the Reuters 3000 Xtra and Reuters Market Data System. While the Court is sympathetic to petitioner, we cannot compel a stipulation based on testimony. Respondent is entitled to compel the witnesses to testify.

Upon due consideration of the foregoing, it is

ORDERED that petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed February 10, 2023, is denied. It is further

ORDERED petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed February 10, 2023, is denied.


Summaries of

Bloomberg L.P. v. Comm'r of Internal Revenue

United States Tax Court
Mar 2, 2023
No. 3755-17 (U.S.T.C. Mar. 2, 2023)
Case details for

Bloomberg L.P. v. Comm'r of Internal Revenue

Case Details

Full title:Bloomberg L.P., Bloomberg, Inc., Tax Matters Partner, ET AL.…

Court:United States Tax Court

Date published: Mar 2, 2023

Citations

No. 3755-17 (U.S.T.C. Mar. 2, 2023)