Opinion
1075-23L
08-17-2023
ORDER
Kathleen Kerrigan Chief Judge
On June 1, 2023, respondent filed a Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c). By Order dated June 6, 2023, the Court directed petitioner to file a Reply to respondent's Answer on or before July 24, 2023. No Reply has been received from petitioner.
Accordingly, it is
ORDERED that respondent's Motion for Entry of Order That Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) is granted and the undenied allegations in respondent's Answer are deemed admitted. See Rule 37(c), Tax Court Rules of Practice and Procedure.