Direct Media Power, Inc. v. Comm'r of Internal Revenue

Full title: Direct Media Power, Inc Petitioner v. Commissioner of Internal Revenue…

Court: United States Tax Court

Date published: Sep 23, 2021

No. 4702-21 (U.S.T.C. Sep. 23, 2021)

Opinion

4702-21

09-23-2021

Direct Media Power, Inc Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER

Maurice B. Foley Chief Judge

On September 17, 2021, respondent filed a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). Also on September 17, 2021, petitioner filed a Response to Answer. However, further review indicates that petitioner's Response to Answer, appears to be more akin to a Reply.

Upon due consideration, it is

ORDERED that petitioner's Response to Answer is recharacterized as petitioner's Reply. It is further

ORDERED that respondent's Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) is denied.

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