Opinion
27005-21
09-05-2024
JOSEPH R. GOTTESMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge.
This case is on the calendar of the Court's December 16, 2024, trial session in Phoenix, Arizona. On September 4, 2024, respondent filed a Motion for Summary Judgment and Declaration in support thereof. The Court will direct petitioner to file a response to respondent's motion.
Generally, if petitioner disagrees with the facts set out in respondent's motion, the response should point out the specific facts in dispute. If petitioner disagrees with respondent's argument as to the law, then their response should also set out their position on the disputed legal issues. Q&As that the Court has prepared on the subject "What is a motion for summary judgment? How should I respond to one?" are available at Guidance for Petitioners: Starting A Case (ustaxcourt.gov).
Petitioner should note that Tax Court Rule 121(d) provides, "If the adverse party [i.e., petitioner] does not so respond [to a motion for summary judgment], then a decision, if appropriate, may be entered against such party"-i.e., against petitioner. To resolve respondent's motion for summary judgment, it is
ORDERED that petitioner shall, on or before September 26, 2024, file with the Court, and serve a copy on respondent's counsel, a response or objection to respondent's Motion for Summary Judgment.