Oxbow Bend, LLC v. Comm'r of Internal Revenue

Full title: Oxbow Bend, LLC, Parkway South, LLC, Tax Matters Partner Petitioner v…

Court: United States Tax Court

Date published: Mar 22, 2022

No. 12718-19 (U.S.T.C. Mar. 22, 2022)

Opinion

12718-19

03-22-2022

Oxbow Bend, LLC, Parkway South, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent

Albert G. Lauber, Judge

ORDER

Albert G. Lauber, Judge

Pursuant to the Court's Opinion (T.C. Memo. 2022-23) issued in the above-docketed case on March 21, 2022, it is

ORDERED that petitioner's Motion for Partial Summary Judgment, filed November 9, 2021, is denied. It is further

ORDERED that respondent's Motion for Partial Summary Judgment, filed December 9, 2021, is granted.