Opinion
22493-19
02-21-2023
JOHN D. HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
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). Respondent requested that petitioner show cause why the facts and evidence set forth in respondent's proposed Stipulation of Facts marked as Exhibit A to respondent's Motion together with its exhibits should not be accepted as established for the purpose of this case. By Order served December 19, 2022, respondent's Motion was granted, and petitioner was directed to show cause why paragraphs 1-27 in respondent's proposed Stipulation of Facts and evidence marked as Exhibit A together with its exhibits should not be deemed admitted for the purpose of this case.
On January 23, 2023, petitioner filed a Motion to Dismiss (Doc. 41) along with an Affidavit of Jackson County Assessment Dept. in Support of Motion to Dismiss (Doc. 42) and Brief in Support of Motion to Dismiss (Doc. 43).
On January 30, 2023, this case was called and recalled from the Court's Kansas City, Missouri, trial session for a Pretrial Conference. The case was later recalled on January 31, 2023, and February 1, 2023. Petitioner and counsel for respondent appeared and were heard.
On February 14, 2023, the parties filed a Stipulation of Facts (Doc. 55) and a Supplemental Stipulation of Facts (Doc. 61).
Upon due consideration, it is hereby
ORDERED that petitioner's Motion to Dismiss filed January 23, 2023, is denied. It is further 2
ORDERED that the Court's Order to Show Cause served December 19, 2022, is hereby discharged.