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Econfina Res. v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2023
No. 12980-22 (U.S.T.C. Aug. 25, 2023)

Opinion

12980-22

08-25-2023

ECONFINA RESOURCES, LLC, ECONFINA CORPORATION, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris, Judge

On July 28, 2023, docket entry 48, respondent filed a Motion for Leave to File Declaration of Richard L. Wooldridge in Support of Motion for Partial Summary Judgment (to File Substitute Document and Correct Inadvertent Disclosures), which, pursuant to the Tax Court Rules 27(h) and 50, respondent requests leave from the Court to submit a properly redacted duplicate filing (complete with attachments) of respondent's Declaration of Richard L. Wooldridge in Support of Respondent's Motion for Partial Summary Judgment filed June 2, 2023, which was originally filed on June 2, 2023, docket entry 36, in order to correct inadvertent disclosures. Respondent concurrently lodged a Declaration of Richard L. Wooldridge in Support of Respondent's Motion for Partial Summary Judgment, docket entry 49. Respondent's Motion indicates that the petitioner does not object to respondent's Motion.

After due consideration, and for cause, it is

ORDERED that respondent's Motion for Leave to File Declaration of Richard L. Wooldridge in Support of Motion for Partial Summary Judgment (to File Substitute Document and Correct Inadvertent Disclosures), filed July 28, 2023, docket entry 48, is granted and respondent's Declaration of Richard L. Wooldridge in Support of Respondent's Motion for Partial Summary Judgment, lodged July 28, 2023, docket entry 49, replaces respondent's Declaration of Richard L. Wooldridge in Support of Respondent's Motion for Partial Summary Judgment filed June 2, 2023, docket entry 36, and is filed as of the date of this Order. It is further

ORDERED that the Clerk of the Court shall seal from the Court's public record respondent's Declaration of Richard L. Wooldridge in Support of Respondent's Motion for Partial Summary Judgment filed June 2, 2023, docket entry 36. The Court shall retain this document in a sealed file that shall not be opened for inspection by any person or entity not a party to this case, except by Order of the Court.


Summaries of

Econfina Res. v. Comm'r of Internal Revenue

United States Tax Court
Aug 25, 2023
No. 12980-22 (U.S.T.C. Aug. 25, 2023)
Case details for

Econfina Res. v. Comm'r of Internal Revenue

Case Details

Full title:ECONFINA RESOURCES, LLC, ECONFINA CORPORATION, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Aug 25, 2023

Citations

No. 12980-22 (U.S.T.C. Aug. 25, 2023)