Opinion
22268-21
09-03-2024
IGNEOUS ROCK, LLC, ORNSTEIN-SCHULER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
On June 26, 2024, the Commissioner filed an unopposed motion for entry of decision and a supplement to his motion. By Order served July 2, 2024, we directed any party who objected to the granting of the motion for entry of decision, as supplemented, to file a motion for leave to file notice of election to participate out of time and a notice of election to participate by August 26, 2024. See Rule 248(b)(4), Tax Court Rules of Practice and Procedure. The waiting period has now expired, and no objection has been filed. It is therefore
ORDERED that the Commissioner's motion for entry of decision filed June 26, 2024, as supplemented, is granted and a decision will be entered in due course.