Opinion
11794-21
07-25-2024
RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge.
On October 27, 2023, at docket entry #99, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). On April 25, 2024, at docket entry #191, petitioner filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). The case was tried at a special session of the Court beginning June 17 and ending June 28, 2024, in Nashville, Tennessee.
After due consideration, it is
ORDERED that respondent's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed October 27, 2023, at docket entry #99, is denied as moot. It is further
ORDERED that petitioner's Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed April 25, 2024, at docket entry #191, is denied as moot.