Opinion
12421-19
09-29-2023
LONGWOOD PRESERVE HOLDINGS, LLC, LONGWOOD PRESERVE INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On September 25, 2023, petitioner filed a Motion for Protective Order Pursuant to Rule 103 to Shift the Cost of Duplicative Discovery in this case. Petitioner is seeking the entry of an order that requires respondent to bear the burden of the costs relating to a second site visit of the property necessitated by respondent's unilateral decision to change trial teams and/or expert witnesses. The motion states that petitioner has already provided the discovery once and should not bear the costs a second time.
In consideration of the foregoing, it is
ORDERED that on or before October 20, 2023, respondent shall file an objection or response to petitioner's above-referenced Motion for Protective Order.