Opinion
20608-18 7097-19 7703-19
02-23-2023
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 indicated 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. By Order served February 9, 2023, we directed the parties to file an Amended Fifth Supplemental Stipulation of Facts in its entirety, incorporating the corrected versions of pages and Exhibits referenced. On February 15, 2023, the parties filed, at docket entry #410, an Amended Fifth Supplemental Stipulation of Facts, which corrected all errors referenced. Accordingly, we will direct the Clerk of the Court to strike the document at docket entry #274.
All references to docket entries in this Order are to docket entries in the lead case, Excelsior Aggregates, LLC v. Commissioner, No. 20608-18.
On January 14, 2023, the parties filed, at docket entry #408, a document cap-tioned Third Stipulation of Facts, which the Court has recharacterized as a Thirteenth Supplemental Stipulation of Facts. The parties having reserved no objections in the Stipulation, we will admit it into evidence.
On February 16, 2023, the parties filed, at docket entry #411, another Motion to Change or Correct Docket Entry and concurrently filed, at docket entry #412, an Amended Eighth Supplemental Stipulation of Facts. In that Motion, the parties indicated that the Eighth Supplemental Stipulation of Facts and attached Exhibits, filed December 10, 2022, at docket entry #319, contains an error in Exhibit 80-P, which has been corrected in the Amended Eighth Supplemental Stipulation of Facts. Accordingly, we will direct the Clerk of the Court to strike the document at docket entry #319.
In consideration of the foregoing, it is
ORDERED that the Fifth Supplemental Stipulation of Facts, filed November 14, 2022, at docket entry #274, is hereby stricken from the record. It is further
ORDERED that the Thirteenth Supplemental Stipulation of Facts, filed February 14, 2023, at docket entry #408, is admitted into evidence. It is further
ORDERED that the parties' joint Motion to Change or Correct Docket Entry, filed February 16, 2023, at docket entry #411, is granted in that the Eighth Supplemental Stipulation of Facts, filed December 10, 2022, at docket entry #319, is hereby stricken from the record.