Opinion
1285-20
12-27-2021
Estate of Anne Milner Fields, Deceased, Bryan K. Milner, Executor Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth A. Copeland, Judge
This Order requires Petitioner, the Estate of Anne Milner Fields, to respond in writing by January 12, 2022.
This case is calendared for trial on February 7, 2022, at the Dallas, Texas Trial Session of the Court.
On December 6, 2021, respondent filed with the Court a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted As Established Pursuant to Rule 91(f) as provided in Tax Court Rules of Practice and Procedure.
Respondent requests that Petitioner file with the Court a written response why the numbered paragraphs and related documents attached as exhibits to respondent's proposed Second Stipulation of Facts, marked Exhibit A in respondent's motion to the Court, should not be accepted as established for the purpose of this case.
After due consideration, and for cause, it is
ORDERED that respondent's motion to show cause, filed on December 6, 2021, is granted and that petitioner shall, on or before January 12, 2022, file a response in compliance with the provisions of Rule 91(f)(2), with proof of service of a copy thereof on opposing counsel, showing why the facts and evidence set forth in respondent's proposed Second Stipulation of Facts, marked Exhibit A, should not be deemed accepted as established for the purpose of this case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if the response is evasive or not fairly directed to the proposed stipulation of portion thereof, that matter or portion thereof will be deemed stipulated for the purposes of the pending case, and an order will be entered accordingly, pursuant to Rule 91(f)(3).