Opinion
7288-19
01-13-2022
Long Branch Land, LLC, Big Escambia Ventures, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
Pursuant to the Court's Opinion (T.C. Memo. 2022-2) issued in the above-docketed case on January 13, 2022, it is
ORDERED that respondent's Motion for Partial Summary Judgment, filed November 24, 2021, is granted.