Estate of Howard v. Moore

Full title: TALMADGE MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 13, 2024

No. 4167-24 (U.S.T.C. Sep. 13, 2024)

Opinion

4167-24

09-13-2024

TALMADGE MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On March 11, 2024, petitioner filed the petition. On May 7, 2024, respondent filed the Answer, in which respondent made affirmative allegations. On July 16, 2024, respondent filed a Motion for Entry of Order that Undenied Allegations be Deemed Admitted Pursuant to Rule 37(c). By Order served July 16, 2024, the Court directed petitioner to file a Reply. On September 9, 2024, petitioner filed a Reply in which he fails to address the affirmative allegations in the Answer.

Upon due consideration, it is

ORDERED that, on or before October 4, 2024, petitioner may file a Supplement to his Reply. If petitioner fails to file a Supplement to his Reply in accordance with Rule 37 by September 9, 2024, the Court may grant respondent's motion and deem the affirmative allegations in the Answer admitted by petitioner. It is further

ORDERED that the Clerk of the Court shall serve on petitioner a clinic letter for Miami, Florida. It is further

ORDERED that the Clerk of the Court shall serve on petitioner a copy of respondent's Answer, filed May 7, 2024.