Opinion
17379-19 17380-19 17381-19 17382-19
09-11-2023
GREEN VALLEY INVESTORS, LLC, BOBBY A. BRANCH, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Christian N. Weiler Judge
These consolidated cases are currently calendared for trial at a special session of the Court to commence on November 13, 2023, in Winston-Salem, North Carolina. On September 6, 2023, petitioners filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f). Attached as "Exhibit A" to that motion was a copy of the proposed First Supplemental Stipulation of Facts.
Considering the foregoing, it is
ORDERED that petitioners' above-referenced motion, filed September 6, 2023, is granted as to petitioners' request for respondent to show cause why proposed facts and evidence should not be deemed admitted pursuant to Rule 91(f). It is further
ORDERED that respondent shall, on or before September 28, 2023, file a response regarding his compliance with the provisions of Rule 91(f)(2), with proof of service of a copy thereof on petitioners, showing why the matters set forth in petitioners' motion for order to show cause should not be deemed admitted for purposes of the pending case. In accordance with Rule 91(f)(3), if no response is filed with the Court 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 or portion thereof, such matter or portion thereof may be deemed stipulated for purposes of the pending cases, and an order entered accordingly.