Ranch Springs, LLC v. Comm'r of Internal Revenue

Full title: RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER…

Court: United States Tax Court

Date published: Sep 3, 2024

No. 11794-21 (U.S.T.C. Sep. 3, 2024)

Opinion

11794-21

09-03-2024

RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Albert G. Lauber Judge.

ORDER

Albert G. Lauber Judge.

On August 28, 2024, at docket entry 244, respondent filed a Motion to Correct Transcript requesting, pursuant to Rule 150 of the Tax Court's Rules of Practice and Procedure, that the Court order corrections to the transcripts of the trial in this case. Respondent requests that the Court enter an Order to correct the physical transcript in accordance with Exhibits A and B attached to respondent's Motion. Respondent further requests that the Court confirm that Exhibit C attached to respondent's Motion properly reflects the trial exhibits that were admitted into evidence at trial. Respondent's Motion indicates that petitioner does not object to this Motion but indicates that petitioner reserves the right to request additional corrections if necessary.

In consideration of the foregoing, it is

ORDERED that respondent's Motion to Correct Transcript, filed on August 28, 2024, is granted. It is further

ORDERED that, on or before September 30, 2024, (1) eScribers, LLC shall make the revisions set forth in Exhibits A and B attached to respondent's Motion to Correct Transcript; and (2) eScribers, LLC shall provide corrected transcripts to the Court and each of the parties. It is further

ORDERED that the Clerk of the Court is directed to attach to this Order a copy of respondent's Motion to Correct Transcript and serve it on the Court's official reporter, eScribers, LLC, 7227 North 16th Street, Suite 207, Phoenix, Arizona, 85020.

The Court confirms that Exhibit C attached to respondent's Motion properly reflects the trial exhibits that were admitted into evidence at trial and the proper disposition of all other exhibits, with two exceptions. Exhibit 89-P was withdrawn by petitioner and is excluded from the record for that reason. Exhibit 193-R was not offered by respondent, but was marked for identification only, and it is excluded from the record for that reason.