Opinion
7927-22
03-28-2023
PETER GRUBBS & BROWYNE DE WITT GRUBBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 18, 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, supplemented thereafter on September 13, 2022. By Orders dated September 14, 2022, and January 20, 2023, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's answer. The Orders advised petitioners that respondent's motion as supplemented would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion as supplemented would be granted if such reply was not filed as directed. No reply has been received from petitioners. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced August 18, 2022, motion, as supplemented September 13, 2022, is granted, and the allegations set forth in paragraph 5 of respondent's answer are hereby deemed admitted.