Opinion
16012-23L
09-18-2024
HUGO G. DAGLIA & ROSANNA DAGLIA, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Tamara W. Ashford Judge
This case is currently calendared for trial at the Session of the Court commencing on November 18, 2024, in Philadelphia, Pennsylvania. On September 17, 2024, respondent filed a Motion for Summary Judgment. Therein, respondent states that on August 30, 2024, he attempted to contact petitioners to obtain their stance on the motion, but he was unsuccessful in reaching them and thus their objection to the motion is unknown. Upon due consideration, the Court will order petitioners to file a response to the motion.
If petitioners disagree with the facts set out in respondent's Motion for Summary Judgment, then their response should point out the specific facts in dispute. If petitioners disagree with respondent's argument as to the law, then their response should also set out his position on the disputed legal issues. Q&As that the Court has prepared on the subject "What is a motion for summary judgment? How should I respond to one?" are available at
https://ustaxcourt.gov/petitioners start.html#START40 and are printed on the page attached to this Order.
Petitioners should note that Tax Court Rule 121(d) provides that "[i]f the nonmovant [i.e., petitioners in this case] does not so respond [to a motion for summary judgment], a decision may be entered against that party" - i.e., against petitioners.
To resolve respondent's Motion for Summary Judgment, it is hereby
ORDERED that, on or before October 17, 2024, petitioners shall file with the Court and serve on respondent a response to respondent's Motion for Summary Judgment.