Opinion
17076-21
11-23-2022
J L MINERALS, LLC, BEASLEY TIMBER MANAGEMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On November 18, 2022, petitioner J L Minerals, LLC, Beasley Timber Management, Tax Matters Partner (J L Minerals) filed a motion for partial summary judgment as to the construction of conservation deed and statute [Doc. 45] and a motion for partial summary judgment regarding certain penalties [Doc 47]. We will direct the Commissioner to file responses to each motion. J L Minerals will be provided the opportunity to file replies thereafter. Accordingly, it is
ORDERED that, on or before December 21, 2022, the Commissioner shall file a response to the motion for partial summary judgment as to the construction of conservation deed and statute. It is further
ORDERED that, on or before December 21, 2022, the Commissioner shall file a response to the motion for partial summary judgment regarding certain penalties. It is further
ORDERED that, on or before January 9, 2023, petitioner shall file a reply in support of the motion for partial summary judgment as to the construction of conservation deed and statute. It is further
ORDERED that, on or before January 9, 2023, petitioner shall file a reply in support of the motion for partial summary judgment regarding certain penalties.