Opinion
26606-21
08-20-2024
ROCKY PINES FARM, LLC, WALTER C. ROCKER, III, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
CHRISTIAN N. WEILER, JUDGE.
On June 12, 2024, respondent filed a Motion for Entry of Decision pursuant to Rule 248(b) of the Tax Court's Rules of Practice and Procedure, which obligates the Court to wait 60 days before granting said Motion to allow time to see if any partner objects to the proposed Decision. More than 60 days have since lapsed and no objection to respondent's Motion for Entry of Decision has been received.
Accordingly, it is
ORDERED that respondent's Motion for Entry of Decision filed on June 12, 2024, is granted and the proposed Decision will be entered in due course.