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Picayune Pearl Aggregates, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jul 27, 2022
No. 7045-19 (U.S.T.C. Jul. 27, 2022)

Opinion

7045-19 12364-20 12379-20

07-27-2022

PICAYUNE PEARL AGGREGATES, LLC, PICAYUNE PEARL AGGREGATES INVESTORS, LLC, TAX MATTERS PARTNER, ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones, Judge.

These cases are assigned to this Division of the Court. On July 12, 2022, the parties filed motions to consolidate the above-docketed cases for the purposes of discovery, stipulation, trial, briefing, and opinion. The parties believe that a special session is necessary for trial and recommend setting a pretrial schedule for trial in Fall 2023. We agree that setting the proposed pretrial schedule will provide the parties with adequate time to prepare this case for trial. However, in the best interest of judicial economy, we will set trial for a time and date certain following a show of compliance with the pretrial schedule and substantive trial preparation.

Upon due consideration, it is ORDERED that, the parties' Motion to Consolidate, filed July 12, 2022, is granted. It is further

ORDERED that, on or before, October 24, 2022, the parties shall file a joint status report and set forth therein a proposed trial schedule.


Summaries of

Picayune Pearl Aggregates, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jul 27, 2022
No. 7045-19 (U.S.T.C. Jul. 27, 2022)
Case details for

Picayune Pearl Aggregates, LLC v. Comm'r of Internal Revenue

Case Details

Full title:PICAYUNE PEARL AGGREGATES, LLC, PICAYUNE PEARL AGGREGATES INVESTORS, LLC…

Court:United States Tax Court

Date published: Jul 27, 2022

Citations

No. 7045-19 (U.S.T.C. Jul. 27, 2022)