Opinion
29477-21
08-17-2023
EVEREST GRANITE, LLC, EVEREST PLAINS HOLDINGS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Cary Douglas Pugh, Judge
On July 6, 2022, petitioner filed a Motion to Compel Discovery and a Motion to Review the Sufficiency of Answers or Objections to Request for Admissions. As directed by the Court respondent filed Responses on October 14, 2022. The last update filed regarding the status of these motions, filed by petitioner on March 9, 2023, indicated that open items remain.
On April 14, 2023, petitioner filed a Motion for Summary Judgment and a Memorandum in Support of Motion for Summary Judgment. On April 18, 2023, this case was assigned to this Division of the Court. On May 15, 2023, we directed respondent to file a response to petitioner's Motion for Summary Judgment by June 15, 2023. On June 22, 2023, we directed respondent to show cause in writing why the Court should not grant petitioner's Motion for Summary Judgment and enter decision against petitioner.
On July 5, 2023, respondent filed a Response to Order to Show Cause, a First Amended Response to Order to Show Cause, a Motion to Withdraw or Modify the Deemed Admitted Admissions Pursuant to Rule 90(f), a Motion for Leave to File Out of Time Response to Second Request for Admissions, a Motion for Leave to File Out of Time Response to Motion for Summary Judgment, and lodged a Response to Second Request for Admissions, and a Response to Motion for Summary Judgment.
On July 18, 2023, petitioner filed an Objection to Motion for Leave to File Out of Time Response to Motion for Summary Judgment. On July 19, 2023, we held a conference call with the parties. On July 31, 2023, respondent filed a First Supplement to Motion for Leave to File Out of Time Response to Motion for Summary Judgment.
On August 1, 2023, petitioner filed a Motion to Impose Sanctions. On August 14, 2023, petitioner filed Response to First Supplement to Motion for Leave to File Out of Time Response to Motion for Summary Judgment. On August 16, 2023, respondent filed a Response to Motion to Impose Sanctions.
Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Withdraw or Modify the Deemed Admitted Admissions Pursuant to Rule 90(f), Motion for Leave to File Out of Time Response to Second Request for Admissions, Motion for Leave to File Out of Time Response to Motion for Summary Judgment, as supplemented, and petitioner's Motion to Compel Discovery, Motion to Review the Sufficiency of Answers or Objections to Request for Admissions, and Motion to Impose Sanctions are set for hearing at the Court's October 10, 2023, Birmingham, Alabama trial session at a date and time certain of October 10, 2023, at 1:00 pm, at the U.S. Circuit Court Jefferson County Courthouse, 717 Richard Arrington, Jr., Blvd., North Birmingham, Alabama 35203.