Opinion
7307-19
11-24-2021
Sand Investment Co., LLC, Inland Capital Management, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
Pursuant to the Court's Opinion (157 T.C. No. 11) issued in the above-docketed case on November 23, 2021, it is
ORDERED that petitioner's Motion for Partial Summary Judgment, filed July 16, 2021, is denied. It is further
ORDERED that respondent's Motion for Partial Summary Judgment, filed September 29, 2021, is granted.