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High Point Holdings, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 10896-17 (U.S.T.C. Aug. 17, 2022)

Opinion

10896-17

08-17-2022

HIGH POINT HOLDINGS, LLC, HIGH POINT LAND MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge.

On July 27, 2022, attorneys Timothy L. Jacobs and Jennifer Potts Seybold filed separate Motions to Withdraw as Counsel for High Point Land Manager, LLC, the Tax Matters Partner of High Point Holdings, LLC. Respondent and the Tax Matters Partner do not object to the granting of these Motions. On August 11, 2022, respondent and petitioner filed separate status reports.

We will grant the Motions to Withdraw as Counsel. However, we note that both attorneys provided a mailing address for the Tax Matters Partner that differs from the address provided in the petition. The address in the petition is 34 Old Ivy Road N.E., Suite 200, Atlanta, Georgia 30342. The address the attorneys provided is 38 Old Ivy Road, Suite 200, Atlanta, Georgia 30342. That is also the address respondent used to serve a copy of his August 11 status report on the Tax Matters Partner. We will keep the Tax Matters Partner's address of record as 34 Old Ivy Road N.E., Suite 200, Atlanta, Georgia 30342. If this is incorrect, a party may update its address of record with the Court at any time. See Tax Court Rule 21(b)(4). In consideration of the foregoing, it is

ORDERED that the Motion to Withdraw as Counsel, filed July 27, 2022, at docket #50, is granted and attorney Timothy L. Jacobs is withdrawn as counsel for petitioner in this case. It is further

ORDERED that the Motion to Withdraw as Counsel, filed July 27, 2022, at docket #51, is granted and attorney Jennifer Potts Seybold is withdrawn as counsel for petitioner in this case. It is further

ORDERED that, on or before October 11, 2022, the parties shall submit decision documents or file a joint status report detailing the then-present status of the case. It is further

ORDERED that in addition to regular service, the Clerk of the Court shall serve a copy of this Order on petitioner c/o Dwanye P. (Pete) Davis, 38 Old Ivy Road, Suite 200, Atlanta, GA 30342.


Summaries of

High Point Holdings, LLC v. Comm'r of Internal Revenue

United States Tax Court
Aug 17, 2022
No. 10896-17 (U.S.T.C. Aug. 17, 2022)
Case details for

High Point Holdings, LLC v. Comm'r of Internal Revenue

Case Details

Full title:HIGH POINT HOLDINGS, LLC, HIGH POINT LAND MANAGER, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Aug 17, 2022

Citations

No. 10896-17 (U.S.T.C. Aug. 17, 2022)