Opinion
16443-23
02-16-2024
THE RESERVE AT WELSH, LLC, TC INVESTORS, LLC, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Lewis R. Carluzzo, Chief Special Trial Judge.
This case is before the Court on respondent's motion to strike, filed December 15, 2023. A hearing was conducted on the motion in Atlanta, Georgia, on February 8, 2024. Counsel for respondent appeared and argued in support of the motion. Counsel for petitioner appeared and argued against it.
Respondent, in his Answer filed December 15, 2023, has denied the allegation that is the subject of his motion to strike. Respondent urges the Court to grant the motion because, according to respondent, the allegation is untrue. The sterile environment of the pleadings, however, is hardly the place to resolve the factual dispute between the parties on the point. Otherwise, the allegation does not fit neatly into the situations described in Rule 52 of the Tax Court Rules of Practice and Procedure (Motion to Stike). That being so, and for reasons set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion is denied.