Opinion
32146-21
09-11-2024
EMERALD RESOURCES, LLC, GH MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
On July 8, 2024, the Commissioner filed an unopposed motion for entry of decision. By Order served July 9, 2024, we directed any party who objected to the granting of the motion for entry of decision to file a motion for leave to file notice of election to participate out of time and a notice of election to participate by September 6, 2024. See Rule 248(b)(4), Tax Court Rules of Practice and Procedure. The waiting period has now expired, and no objection has been filed. It is therefore
ORDERED that the Commissioner's motion for entry of decision filed July 8, 2024, is granted and a decision will be entered in due course.