Opinion
12980-22
06-13-2023
ECONFINA RESOURCES, LLC, ECONFINA CORPORATION, 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 December 8, 2022, docket entry 21.
On January 27, 2023, the parties filed a First Stipulation of Facts, consisting of paragraphs 1 through 20, with attached Exhibits 1-J - 5-J, (Part 1) at docket entry 27, and Exhibits 6-J -13-J, (Part 2 Continued) at docket entry 28.
On June 2, 2023, respondent filed (1) a Motion for Partial Summary Judgment; (2) a Memorandum in Support of Motion for Partial Summary Judgment; and (3) a Declaration of Richard L. Wooldridge in Support of Motion for Partial Summary Judgment, docket entries 34, 35, and 36 respectively.
After due consideration, and for cause, it is
ORDERED that, on or before July 21, 2023, petitioner shall file a response to respondent's Motion for Partial Summary Judgment, filed June 2, 2023, docket entry 34.