Opinion
20608-18 7097-19 7703-19
02-03-2023
EXCELSIOR AGGREGATES, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
These cases were tried from December 5 to 15, 2022, in Atlanta, Georgia. On January 23, 2023, the parties filed a document captioned Third Stipulation of Facts, which the Court has recharacterized as a Twelfth Supplemental Stipulation of Facts.
In consideration of the foregoing, it is ORDERED that the Twelfth Supplemental Stipulation of Facts is admitted into evidence.