Opinion
14913-22
01-25-2023
NEVILLE HUGHES & HARDAI SINGH-HUGHES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 29, 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. By Order issued December 1, 2022, the Court afforded petitioners an opportunity to file the delinquent reply to respondent's answer on or before December 28, 2022. The Order advised petitioners that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. Petitioners so filed a reply on December 22, 2022. Accordingly, the premises considered, it is
ORDERED that respondent's just-referenced November 29, 2022, motion is denied.