Opinion
12110-20
07-22-2024
TURNER TRACT 1, LLC, WALTER C. ROCKER, JR., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
On March 27, 2024, respondent filed a Motion for Entry of Decision (Doc. 32).
On May 7, 2024, respondent filed a Status Report (Doc. 33) informing the Court "[i]t has belatedly come to respondent's counsel's attention that he did not use the preferred form of certificate when he mailed the motion to petitioner." The Report further provided that "in an attempt to comply as fully with the rule as possible, respondent has re-sent the motion for entry of decision with the correct certificate to petitioner (via counsel) on May 7, 2024."
Under Rule 248(b), Tax Court Rules of Practice and Procedure, requires the Court to wait 60 days before granting a Motion for Entry of Decision to see if any party objects. That waiting period has now expired, and no objection has been filed. It is therefore
ORDERED that respondent's Motion for Entry of Decision is granted and a decision will be entered in due course.