Opinion
17379-19 17380-19 17381-19 17382-19
12-11-2023
GREEN VALLEY INVESTORS, LLC, BOBBY A. BRANCH, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
Trial of this case commenced on November 13, 2023 and concluded on November 20, 2023. On November 15, 2023, petitioner filed a Motion to Preserve Subpoenaed Documents Reviewed in Camera Under Seal for Purposes of Appeal (Motion to Preserve). On November 17, 2023, Jones Lang LaSalle (JLL), as the subpoenaed third party, filed a Motion for Leave to File an Opposition to petitioner's motion, which was granted and JLL's Opposition to the Motion to Preserve Subpoenaed Documents Reviewed in Camera Under Seal for Purposes of Appeal was filed on December 7, 2023.
Petitioner's Motion to Preserve seeks that the Court issue an Order to: (1) file and maintain under seal the documents reviewed in camera by Special Trial Judge Fried; and (2) if those documents would be unsealed simply through the process of filing a notice of appeal, that the Court otherwise print and ship those documents to the Court of Appeals at the time of any appeal. JLL's Opposition opposes petitioner's motion; however, JLL does not otherwise oppose preserving the documents previously reviewed in camera by Judge Fried.
Considering the foregoing, the Court is inclined to grant, in part, petitioner's Motion to Preserve, by preserving the subpoenaed documents, under seal, so that the documents can be furnished to the Court of Appeals upon request.
Considering the foregoing, it is
ORDERED that on or before December 29, 2023, respondent is to file a response to petitioner's Motion to Preserve.