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Excelsior Aggregates, LLC v. Comm'r of Internal Revenue

United States Tax Court
Feb 9, 2023
No. 20608-18 (U.S.T.C. Feb. 9, 2023)

Opinion

20608-18 7097-19 7703-19

02-09-2023

EXCELSIOR AGGREGATES, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS PARTNER, ET AL., Petitioners 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 February 2, 2023, the parties electronically filed a Motion to Change or Correct Docket Entry. The parties indicate that the Fifth Supplemental Stipulation of Facts and attached Exhibits, filed on November 14, 2022, at docket entry #274, contain errors in Exhibit 175-P, Paragraph 237, and Paragraph 242. The parties seek to substitute corrected versions of these pages and Exhibits for the incorrect versions in the original filing. Unfortunately, the Court is unable to substitute pages in electronically filed documents.

All references to docket entries in this Order are to docket entries in the lead case, Excelsior Aggregates, LLC v. Commissioner, No. 20608-18.

Upon due consideration and for cause, it is

ORDERED that the parties' above-referenced Motion is granted in that, on or before February 28, 2023, the parties shall file an Amended Fifth Supplemental Stipulation of Facts in its entirety, incorporating the corrected version of pages and Exhibits referenced in the Motion. The Court will then strike the document filed at docket entry #274.


Summaries of

Excelsior Aggregates, LLC v. Comm'r of Internal Revenue

United States Tax Court
Feb 9, 2023
No. 20608-18 (U.S.T.C. Feb. 9, 2023)
Case details for

Excelsior Aggregates, LLC v. Comm'r of Internal Revenue

Case Details

Full title:EXCELSIOR AGGREGATES, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Feb 9, 2023

Citations

No. 20608-18 (U.S.T.C. Feb. 9, 2023)