Opinion
1428-21
09-02-2021
Scott A. Flaxman & Carolina S. Flaxman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On July 21, 2021, 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 August 9, 2021, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's answer on or before August 27, 2021. 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. Petitioner Scott A. Flaxman so filed a reply on August 23, 2021. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced July 21, 2021, motion is denied. It is further
ORDERED that the Clerk of the Court is directed to attach to the copy of this Order served on petitioner Carolina S. Flaxman a copy of the reply filed August 23, 2021.
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