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Horner v. Comm'r of Internal Revenue

United States Tax Court
Jan 23, 2023
No. 22493-19 (U.S.T.C. Jan. 23, 2023)

Opinion

22493-19

01-23-2023

JOHN D. HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge.

This case is currently calendared for trial during the Court's January 30, 2023, Kansas City, Missouri, trial session. On December 16, 2022, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established pursuant to Rule 91(f), Tax Court Rules of Practice and Procedure (Doc. 26). By Order served December 19, 2022, petitioner was directed to file a response on or before January 9, 2023, in compliance with Rule 91(f)(2), showing why paragraphs 1-27 in respondent's proposed stipulation of facts and evidence marked as Exhibit A together with the exhibits should not be deemed admitted for purposes of this case.

On January 17, 2023, petitioner filed a document entitled Response to Stipulation of Facts and Show Cause Order (Doc. 29). On January 22, 2023, petitioner filed a document entitled Amended Response to Stipulation of Facts and Show Cause Order (Doc. 39).

The Court will strike from the record petitioner's Response to Stipulation of Facts and Show Cause Order (Doc. 29). Petitioner failed to sign the Response. Upon due consideration, it is hereby

ORDERED that petitioner's Response to Stipulation of Facts and Show Cause Order (Doc. 29), is hereby deemed stricken from the Court's record.


Summaries of

Horner v. Comm'r of Internal Revenue

United States Tax Court
Jan 23, 2023
No. 22493-19 (U.S.T.C. Jan. 23, 2023)
Case details for

Horner v. Comm'r of Internal Revenue

Case Details

Full title:JOHN D. HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Jan 23, 2023

Citations

No. 22493-19 (U.S.T.C. Jan. 23, 2023)