Opinion
17076-21
02-27-2023
J L MINERALS, LLC, BEASLEY TIMBER MANAGEMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
For cause, it is
ORDERED that the Commissioner's Motion for Leave to File Volume 1: Technical Geologic and Exploration Expert Onion Report of Dr. Bart Stryhas (Doc. 170), filed on January 31, 2023, is recharacterized as the Commissioner's Motion for Leave to File Volume 1: Technical Geologic and Exploration Expert Opinion Report of Dr. Bart Stryhas. It is further
ORDERED that the Commissioner's Volume 1: Technical Geologic and Exploration Expert Onion Report of Dr. Bart Stryhas (Doc. 171), lodged on January 31, 2023, is recharacterized as the Commissioner's Volume 1: Technical Geologic and Exploration Expert Opinion Report of Dr. Bart Stryhas. It is further
ORDERED that petitioner J L Minerals, LLC, Beasley Timber Management, LLC, Tax Matters Partner's (JL Minerals) Motion for Leave to Rebuttal Report of Laura Ginn Mason (Doc. 216), filed February 9, 2023, is recharacterized as JL Minerals' Motion for Leave to File Rebuttal Report of Laura Ginn Mason. It is further
ORDERED that the Commissioner's Motion in Limine (Doc. 258), filed February 16, 2023, is recharacterized as the Commissioner's Motion in Limine to Exclude Expert Report and Expert Testimony of Ginn Mineral Technology.