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Gamma Trading Partners LLC v. Comm'r of Internal Revenue

United States Tax Court
Sep 26, 2022
No. 2007-20 (U.S.T.C. Sep. 26, 2022)

Opinion

2007-20

09-26-2022

GAMMA TRADING PARTNERS LLC, PENSACOLA PFI CORP., A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Mark V. Holmes Judge

This case was on the Court's May 24, 2021 trial calendar for New York City. It arises from four foreign-currency options that petitioner claims generated a nearly $60 million loss, and we continued the case to give the parties a chance to settle at IRS Appeals. They were able to settle, and respondent then moved for entry of decision under Rule 248(b), which requires the Court to wait 60 days before granting it to see if any party objects. That waiting period has now expired. No one filed an objection, so it is

ORDERED that respondent's motion for entry of decision is granted.


Summaries of

Gamma Trading Partners LLC v. Comm'r of Internal Revenue

United States Tax Court
Sep 26, 2022
No. 2007-20 (U.S.T.C. Sep. 26, 2022)
Case details for

Gamma Trading Partners LLC v. Comm'r of Internal Revenue

Case Details

Full title:GAMMA TRADING PARTNERS LLC, PENSACOLA PFI CORP., A PARTNER OTHER THAN THE…

Court:United States Tax Court

Date published: Sep 26, 2022

Citations

No. 2007-20 (U.S.T.C. Sep. 26, 2022)