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Kellum Res. v. Comm'r of Internal Revenue

United States Tax Court
Feb 15, 2024
No. 2585-23 (U.S.T.C. Feb. 15, 2024)

Opinion

2585-23

02-15-2024

KELLUM RESOURCES, LLC, NATURAL AGGREGATES PARTNERS, LLC, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Lewis R. Carluzzo Chief Special Trial Judge

At the informal request of the parties, the oral status report scheduled to be conducted in Atlanta, Georgia, on February 8, 2024, was cancelled. Apparently, the parities have arrived at an agreement with respect to the issues raised in petitioner's motions to seal, one filed May 4, 2023, and the other filed June 30, 2023.

Taking into account (1) that apparent agreement and (2) documents recently filed it is

ORDERED that both of the above-referenced motions to seal are moot. It is further

ORDERED that respondent's Answer, filed February 7, 2024, is deemed filed nunc pro tunc as of May 4, 2023. It is further

ORDERED that respondent's Response to Petitioner's Motion to Seal Respondent's Answer, filed February 7, 2024, is deemed filed nunc pro tunc as of June 29, 2023. It is further

ORDERED that respondent's motion to extend time or move, filed February 7, 2024, is moot. It is further

ORDERED that the documents currently under temporary seal pursuant to Orders served June 7, 2023, and July 18, 2023, shall remain under seal unless otherwise ordered by the Court. It is further

ORDERED that not later than March 15, 2024, petitioner, if and as necessary, may amend its Reply, filed August 8, 2023, to take into account the foregoing.


Summaries of

Kellum Res. v. Comm'r of Internal Revenue

United States Tax Court
Feb 15, 2024
No. 2585-23 (U.S.T.C. Feb. 15, 2024)
Case details for

Kellum Res. v. Comm'r of Internal Revenue

Case Details

Full title:KELLUM RESOURCES, LLC, NATURAL AGGREGATES PARTNERS, LLC, PARTNERSHIP…

Court:United States Tax Court

Date published: Feb 15, 2024

Citations

No. 2585-23 (U.S.T.C. Feb. 15, 2024)