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Parkway Gravel, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Feb 24, 2023
No. 10819-21 (U.S.T.C. Feb. 24, 2023)

Opinion

10819-21

02-24-2023

PARKWAY GRAVEL, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda Judge

This case was submitted to the Court after the conclusion of the Washington, D.C. special trial session on February 23, 2023. Counsel for both parties appeared and were heard. Upon due consideration, and for cause more fully appearing in the Court's transcripts of the proceedings, it is

ORDERED that, the Commissioner's motion to compel responses to interrogatories (Doc. 17), filed July 29, 2022, insofar as the remaining parts were held in abeyance per our Order (Doc. 38), served November 1, 2022, is denied. It is further

ORDERED that, the Commissioner's motion in limine to exclude the appraisal and testimony of Ms. Joyce R. Teis (Doc. 57), filed February 7, 2023, is taken under advisement. It is further

ORDERED that, petitioner's motion to shift burden of proof to respondent (Doc. 69), filed February 22, 2023, is taken under advisement. It is further

ORDERED that, on or before March 7, 2023, the Commissioner shall file a response to petitioner's motion to shift burden of proof to respondent.


Summaries of

Parkway Gravel, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Feb 24, 2023
No. 10819-21 (U.S.T.C. Feb. 24, 2023)
Case details for

Parkway Gravel, Inc. v. Comm'r of Internal Revenue

Case Details

Full title:PARKWAY GRAVEL, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Feb 24, 2023

Citations

No. 10819-21 (U.S.T.C. Feb. 24, 2023)