Opinion
12192-20
12-22-2021
Georgia Crushed Stone LLC, Greencone Investments LLC, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Albert G. Lauber Judge
The petition in this case was filed on October 13, 2020. On December 15, 2021, the case was assigned to the undersigned for trial or other disposition.
On August 9, 2021, petitioner filed a first request for admissions containing 187 paragraphs. On August 11, 2021, respondent objected to that request, urging that it was premature because the parties were still engaged in informal discovery. Respondent asked that petitioner withdraw its request so that the parties could exchange documents and prepare a stipulation of facts.
On August 18, 2021, petitioner filed a Motion to Review the Sufficiency of Answers or Objections to Request for Admissions. In that Motion petitioner asserted that respondent's objection was improper and that respondent was "twisting" our Rules. Respondent timely responded to that Motion on August 24, 2021, again asking that petitioner withdraw its Motion and participate in informal discovery. Nevertheless, "in the spirit of cooperation," respondent filed comprehensive answers to the 187 paragraphs set forth in petitioner's first request for admissions.
On September 21, 2021, petitioner filed a First Supplemental Motion to Review the Sufficiency of Answers or Objections to Request for Admissions. While not challenging the completeness of the response, petitioner has flagged a handful of respondent's 187 answers, contending that respondent included "negative pregnants" and "strained one-word semantics." In our view these contentions are pedantic and violate the spirit if not the letter of our Rules. We are confident that ambiguities can be mitigated or resolved through informal discovery and negotiations toward a stipulation of facts. It is accordingly
ORDERED that petitioner's Motion to Review the Sufficiency of Answers or Objections to Request for Admissions, as supplemented, is denied.