Opinion
11676-20
10-27-2023
MILL ROAD 36 HENRY, LLC, MR36 MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge
On October 26, 2023, we released our opinion in this case as T.C. Memo. 2023-129. As the opinion indicates, we will enter decision pursuant to Rule 155. However, since this is a TEFRA case in which a computation of a decision amount is not actually required, we expect the parties will not require the 90 days generally allowed by Rule 155 for the submission of a joint agreed proposed decision under Rule 155(a) (or of separate proposed decisions under Rule 155(b)). It is therefore
ORDERED that as soon as is reasonably possible, and in any event no later than December 22, 2023, the parties shall make their joint or separate filings in compliance with Rule 155.