Opinion
24959-14
01-02-2024
MATTHEW D. HUTCHESON & ANNETTE HUTCHESON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke, Judge
This case is calendared for trial on the Court's March 25, 2024, Boise, Idaho Trial Session.
On December 29, 2023, respondent filed with the Court a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f) with an attached proposed Fourth Stipulation of Facts marked as "Exhibit A" and a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f) with an attached proposed Fifth Stipulation of Facts marked as "Exhibit A". On December 29, 2023, petitioners filed an Objection to respondent's motions. The Court will direct petitioners to file a response to respondent's motions. Petitioners need to file an objection that addresses each and every proposed finding, and if they do not agree, they need to give specific reasons why they disagree to that specific finding. Comments about the general narrative are not constructive. Accordingly, it is
ORDERED that respondent's above-referenced motions filed December 29, 2023, are granted. It is further
ORDERED that petitioners shall, on or before February 2, 2024, file a response in compliance with the provisions of Rule 91(f)(2), with proof of service of a copy thereof on respondent, showing why the matters set forth in respondent's above-referenced motions should not be deemed admitted for purposes of the pending case. Petitioners may file two responses - one for each of respondent's two motions (that is, one for each of respondent's two proposed stipulations). Petitioners may file one response instead, so long as it responds to both of respondent's motions (and covers the two proposed stipulations). If no response is filed with the Court within the period specified above with respect to any matter or portion thereof, or if the response is evasive or not fairly directed to the proposed stipulations or portion thereof, that matter or portion thereof shall be deemed stipulated for purposes of the pending case, and an order shall be entered accordingly, pursuant to Rule 91(f)(3).