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. This was a partial trial, since the Court may need to hear testimony from one witness who was unavailable to testify during that session. At the conclusion of the session we directed the parties to file simultaneous opening briefs, addressing only the valuation issue, by February 27, 2023. On February 14, 2023, petitioners filed a Motion for Extension of Time requesting an additional 14 days to file opening briefs. Petitioners represent that respondent does not object to the granting of the Motion. Upon due consideration, it is
ORDERED that petitioners' Motion for Extension of Time, filed February 14, 2023, is granted, in that the time within which the parties shall file their simultaneous opening briefs addressing valuation is extended to March 13, 2023.