J L Minerals, LLC v. Comm'r of Internal Revenue

Full title: J L MINERALS, LLC, BEASLEY TIMBER MANAGEMENT, LLC, TAX MATTERS PARTNER…

Court: United States Tax Court

Date published: Feb 17, 2023

No. 17076-21 (U.S.T.C. Feb. 17, 2023)

Opinion

17076-21

02-17-2023

J L MINERALS, LLC, BEASLEY TIMBER MANAGEMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patrick J. Urda Judge.

ORDER

Patrick J. Urda Judge.

On February 14, 2023, petitioner, J L Minerals, LLC, Beasley Timber Management, LLC, Tax Matters Partner (J L Minerals), filed a motion for leave to file pretrial memorandum (Doc. 252), and subsequently lodged its pretrial memorandum (Doc. 253). Since J L Minerals previously filed its pretrial memorandum (Doc. 245), we will recharacterize the motion as a request to file an amended pretrial memorandum, and the lodged document as an amended pretrial memorandum. The Court held a conference call with the parties on February 15, 2023. On the call, the Commissioner indicated that he had no objection to this motion. Upon due consideration, it is

ORDERED that J L Minerals' motion for leave to file pretrial memorandum is recharacterized as its motion for leave to file amended pretrial memorandum. It is further

ORDERED that J L Minerals' lodged pretrial memorandum is recharacterized as its an amended pretrial memorandum. It is further

ORDERED that J L Minerals' motion for leave to file amended pretrial memorandum is granted, and the lodged amended pretrial memorandum is filed as of the service date of this Order.