Opinion
24390-21
03-04-2022
Barry Holmes Fine & Monica Dias Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 25, 2022, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) of the Tax Court Rules of Practice and Procedure. By Order dated February 17, 2022, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's answer on or before March 11, 2022. The Order advised petitioners that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. Petitioners so filed a reply on February 23, 2022. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced January 25, 2022, motion is denied. 1