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Blue Rock Aggregates, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jun 13, 2023
No. 11558-22 (U.S.T.C. Jun. 13, 2023)

Opinion

11558-22

06-13-2023

BLUE ROCK AGGREGATES, LLC, CAPITAL CONSERVATION PARTNERS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

ELIZABETH CREWSON, PARIS JUDGE.

This case was previously calendared for trial at the Court's January 30, 2023, Birmingham, Alabama Trial Session and by Joint Motion for Continuance, this case was continued with jurisdiction retained by this Division of the Court, by Order dated October 27, 2022, docket entry 12.

By Order dated February 15, 2023, docket entry 14, the Court directed the parties, on or before May 15, 2023, to (1) file a Joint Status Report with the Court as to the then-present status of this case; and to (2) file a Joint Stipulation of Facts to establish basic jurisdictional facts.

On May 15, 2023, the parties separately filed Status Reports, docket entries 15 (Respondent) and 16 (Petitioner). The parties' Status Reports indicate that the parties need an additional ninety (90) days to draft and file a Stipulation of Facts to establish basic jurisdictional facts in this case.

After due consideration, and for cause, it is

ORDERED that, on or before August 15, 2023, the parties shall file a Joint Status Report with the Court as to the then-present status of this case. It is further

ORDERED that the time within which the parties shall file a Stipulation of Facts to establish basic jurisdictional facts in this case, pursuant to the Court's February 15, 2023, Order, docket entry 14, is extended until August 15, 2023.


Summaries of

Blue Rock Aggregates, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jun 13, 2023
No. 11558-22 (U.S.T.C. Jun. 13, 2023)
Case details for

Blue Rock Aggregates, LLC v. Comm'r of Internal Revenue

Case Details

Full title:BLUE ROCK AGGREGATES, LLC, CAPITAL CONSERVATION PARTNERS, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Jun 13, 2023

Citations

No. 11558-22 (U.S.T.C. Jun. 13, 2023)