From Casetext: Smarter Legal Research

Desoto Holdings LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2024
No. 13013-20 (U.S.T.C. Nov. 14, 2024)

Opinion

13013-20

11-14-2024

DESOTO HOLDINGS LLC, DESOTO INVESTORS LLC, TAX MATTERS PARTNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris Judge

This case is calendared for trial at the Court's Atlanta, Georgia, Special Trial Session scheduled to begin January 27, 2025.

On November 6, 2024, petitioner filed a Motion for Leave to File Report at docket entry 144 and lodged therewith a Report at docket entry 145. Petitioner's Motion indicates that respondent objects to the granting of the Motion.

On November 7, 2024, petitioner filed Motions for Leave to File Report at docket entries 147, 149, 151, 155, 157, 159, 161, and 163, lodging with each Motion a Report at docket entries 148, 150, 152, 156, 158, 160, 162, and 164, respectively. Petitioner's Motions indicate that respondent objects to the granting of the Motions.

On November 7, 2024, respondent filed a Motion for Leave to File Report at docket entry 153 and lodged a Report at docket entry 154. Respondent's Motion indicates that petitioner objects to the granting of the Motion.

On November 8, 2024, the Court held a conference call with the parties to discuss, among other things, the parties' objections to the pending Motions for Leave to File Report. On the call respondent represented to the Court that respondent no longer objects to the granting of petitioner's Motions for Leave to File Report. Likewise, on the call petitioner represented to the Court that petitioner no longer objects to the granting of respondent's Motion for Leave to File Report.

After due consideration, it is

ORDERED that petitioner's Motion for Leave to File Report, filed November 6, 2024, docket entry 144, is granted, and that petitioner's Report lodged at docket entry 145 is filed with the Court as of November 7, 2024. It is further

ORDERED that petitioner's Motions for Leave to File Report, filed November 7, 2024, at docket entries 147, 149, 151, 155, 157, 159, 161, and 163, are granted, and that petitioner's Reports lodged at docket entries 148, 150, 152, 156, 158, 160, 162, and 164 are filed with the Court as of November 7, 2024. It is further

ORDERED that respondent's Motion for Leave to File Report, filed November 7, 2024, docket entry 153, is granted, and that respondent's Report lodged at docket entry 154 is filed with the Court as of November 7, 2024.


Summaries of

Desoto Holdings LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 14, 2024
No. 13013-20 (U.S.T.C. Nov. 14, 2024)
Case details for

Desoto Holdings LLC v. Comm'r of Internal Revenue

Case Details

Full title:DESOTO HOLDINGS LLC, DESOTO INVESTORS LLC, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Nov 14, 2024

Citations

No. 13013-20 (U.S.T.C. Nov. 14, 2024)