Opinion
449-15
11-03-2021
David L. Comey Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Elizabeth Crewson Paris, Judge.
This case is calendared for trial at the December 13, 2021, Milwaukee, Wisconsin remote Trial Session of the Court. On October 28, 2021, respondent filed a Motion to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f), Tax Court Rules of Practice and Procedure. Respondent's motion having been served on petitioner, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that petitioner, on or before December 10, 2021, 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 cause why the facts and evidence set forth in respondent's proposed Stipulation of Facts (attached to respondent's motion as Exhibit A) should not be accepted as established for purposes 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 direct to the proposed stipulation of portion thereof, that matter or portion will be deemed stipulated for the purposes of the pending case and an Order will be entered pursuant to Rule 91(f)(3). It is further
ORDERED that this case is set for a HEARING on respondent's motion at the December 13, 2021, Milwaukee, Wisconsin remote Trial Session of the Court for a time and date certain of 10:00 a.m. on Monday, December 13, 2021. It is further
ORDERED that the Clerk of the Court shall serve a copy on petitioner David L. Comey c/o Mr. Richberger at 1900 Pewaukee Road, Suite B, Waukesha, Wisconsin 53188.