Opinion
10195-23
04-09-2024
ELK HORN INVESTMENT GROUP, LLC, ELK HORN MANAGEMENT, LLC, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On April 1, 2024, respondent filed (1) a Motion for Partial Summary Judgment, (2) a Memorandum in Support of Motion for Partial Summary Judgment, and (3) the Declaration of Yan Shu Zhao in Support of Motion for Partial Summary Judgment (collectively, respondent's Motion).
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 7, 2024, petitioner shall file a response to respondent's above-referenced Motion. Failure to file a response as directed may result in the granting of that Motion. See Rule 121(b), (d), Tax Court Rules of Practice and Procedure.