Opinion
12890-20
12-16-2021
Hillside Holdings, LLC, Inland Capital Sierra Holdings, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Lewis R. Carluzzo Chief Special Trial Judge
For the reasons set forth in petitioner's motion for partial summary judgment, filed February 26, 2021, to which respondent does not object, and unless information inconsistent with representations made in petitioner's motion is subsequently called to the attention of the Court, it is
ORDERED that petitioner's motion is granted to the extent that this case shall proceed as though it was properly commenced by the duly designated tax matters partner of Hillside Holdings, LLC.