Opinion
3411-21 6084-21
01-19-2024
DEL MONTE LLC, DEV X INVESTMENT 2015, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
These cases were called for a hearing at the Court's Washington, DC, remote special hearing session on January 17, 2024. Counsel for both parties appeared and were heard. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioners' motion in limine as to the admissibility of the October 2023 reports written by Jones Lang Lasalle (JLL), filed December 22, 2023, is hereby taken under advisement. It is further
ORDERED that, on or before January 24, 2024, the parties shall each file a memorandum, not to exceed 10 pages in length, summarizing their respective positions on the motion in limine in light of the evidence presented at the hearing.