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

United States Tax Court
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


ORDER

Patrick J. Urda, Judge.

This case is currently calendared for an in-person trial during the Court's Atlanta, Georgia special session, scheduled to begin Monday, February 27, 2023 for one week. On February 15, 2023, the Court held a conference call with the parties to discuss the status of this trial. On that call, the parties requested that an additional week be added to the special session of the Court. Furthermore, the parties requested to have one day of remote proceeding for certain witnesses that cannot appear in-person. In light of the discussion, it is

ORDERED that the Court's order setting this case for trial served on June 23, 2022, is modified in that the in-person special session of the Court commencing, Monday, February 27, 2023, is hereby extended through Friday, March 10, 2023. It is further

ORDERED that the above-referenced special session shall begin in-person as previously ordered on Monday, February 27, 2023, except that this case will be conducted remotely via Zoomgov at 10:00 a.m. (ET), on Monday, March 6, 2023. It is further

ORDERED that the remainder of the special session will be held as an in-person proceeding in Room 1136 in the Russell Federal Building & Courthouse at 75, Ted Turner Drive, S.W., Atlanta, GA 30303. It is further

ORDERED that the Clerk of the Court shall serve with the copy of this order served on the parties, a notice of remote proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding. It is further

ORDERED that a testifying witness from Thiele Kaolin Company, KaMin, LLC, Imerys USA Inc. and Imerys Minerals USA, Inc. and Arcilla Mining and Land Co., LLC shall appear at the above-referenced remote proceeding on Monday, March 6, 2023, at 10:00 a.m. (ET). It is further

ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this Order and the notice of remote proceeding on the following third parties:

(a) Thiele Kaolin Company at the address listed on page 15 of Doc. 74.

(b) KaMin, LLC at the address listed on page 4 of Doc. 77.

(c) Imerys USA Inc. and Imerys Minerals USA, Inc. at the address(es) listed on page 16 of Doc. 83.

(d) Arcilla Mining and Land Co., LLC at the address listed on page 21 of Doc. 92.


Summaries of

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

United States Tax Court
Feb 17, 2023
No. 17076-21 (U.S.T.C. Feb. 17, 2023)
Case details for

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

Case Details

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

Court:United States Tax Court

Date published: Feb 17, 2023

Citations

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