Opinion
17379-19 17380-19 17381-19 17382-19
06-27-2023
GREEN VALLEY INVESTORS, LLC BOBBY A. BRANCH, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
These consolidated cases are calendared for trial at a special trial session of the Court, beginning on November 13, 2023, in Winston-Salem, North Carolina. On June 2, 2023, respondent filed his First Requests for Admissions in each of these consolidated cases. On June 13, 2023, petitioners filed their Objections to First Request for Admissions in each of these consolidated cases. Realizing they failed to redact an EIN in one of the exhibits before filing their Objections with the Court, petitioners filed their First Amended Objections to First Request for Admissions in each of these consolidated cases, which properly redacted all EINs consistent with Rule 27(a) and reapplied exhibit stamps.
On June 14, 2023, petitioners filed Motions to Seal in each of these consolidated cases, requesting that the Court seal petitioners' Objections to First Request for Admissions. Petitioners state that respondent does not object to the granting of their Motions to Seal.
On June 14, 2023, respondent filed Motions to Strike in each of these consolidated cases, requesting that the Court strike pages 1-14 of respondent's First Requests for Admissions, but not the attached documents. Respondent states that petitioners do not object to the granting of his Motions to Strike.
On June 21, 2023, the Court held a conference call with the parties to discuss the aforementioned motions. During the conference call, respondent indicated that he is seeking to strike, in part, his First Requests for Admissions in each of these consolidated cases due to some of the legal conclusions contained therein but is not seeking to claw back any documents. Petitioners reiterated that they do not object to the granting of respondent's Motions to Strike.
Due to the technological limitations of DAWSON, the Court is unable to strike individual pages from a specific filing; rather, we can only strike documents in their entirety. Consequently, we will grant respondent's Motions to Strike filed June 14, 2023, and respondent's First Requests for Admissions, filed June 2, 2023, will be stricken from the record in each of these consolidated cases. If respondent still seeks to have the exbibits, which are attached to his First Requests for Admissions, included in the record of each of these consolidated cases, he should submit them to the Court in a separate filing.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' Motions to Seal, filed June 14, 2023, are granted in each of these consolidated cases. It is further
ORDERED that petitioners' Objections to First Request for Admissions, filed June 13, 2023, are hereby sealed in each of these consolidated cases. It is further
ORDERED that respondent's Motions to Strike, filed June 14, 2023, are granted, in that respondent's First Requests for Admissions, filed June 2, 2023, are hereby deemed stricken from the Court's record in each of these consolidated cases.