Opinion
20608-18
11-05-2021
Excelsior Aggregates, LLC, Big Escambia Ventures, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
ALBERT G. LAUBER JUDGE
Pursuant to the Court's Opinion (T.C. Memo. 2021-125) issued in the above-docketed case on November 4, 2021, it is
ORDERED that petitioner's Motion for Partial Summary Judgment, filed May 21, 2021, is denied. It is further
ORDERED that respondent's Motion for Partial Summary Judgment, filed July 9, 2021, is granted.