Opinion
2585-23
07-18-2023
KELLUM RESOURCES, LLC, NATURAL AGGREGATES PARTNERS, LLC, PARTNERSHIP REPRESENTATIVE, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 5, 2023, respondent filed a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c).
Upon due consideration, it is
ORDERED that, on or before August 8, 2023, petitioner shall file a Reply as required by Rule 37(a) and (b), Tax Court Rules of Practice and Procedure. If petitioner does not file a reply as directed herein, the Court will grant respondent's motion and deem admitted for purposes of this case the affirmative allegations set forth in the Answer.