Opinion
272-18
08-20-2024
LONTRAC ENTERPRISES, LLC, LONTRAC INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda, Judge.
This case is currently calendared for trial during the Court's Atlanta, Georgia special trial session, scheduled to begin September 23, 2024.
On August 9, 2024, the Commissioner filed a motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f). [Doc. 187.] In his motion, the Commissioner requests that the Court direct petitioner Lontrac Investors, LLC (Lontrac Investors) to show cause why paragraph 38 and Exhibit 25-J of the Commissioner's original proposed second stipulation of facts, attached as Exhibit A in his motion, should not be accepted as established for purposes of this case. Upon due consideration, it is
We note that the second stipulation of facts [Doc. 183] filed by the parties on August 9, 2024, consists of paragraphs 1 through 38. Paragraph 38 in the proposed second stipulation of facts will be renumbered if the Court deems it stipulated into evidence.
ORDERED that the Commissioner's motion for order to show cause why proposed facts and evidence should not be accepted as established pursuant to Rule 91(f) [Doc. 187] is granted. It is further
ORDERED that, on or before September 9, 2024, Lontrac Investors shall file with the Court a response in compliance with Rule 91(f)(2), showing why paragraph 38 and Exhibit 25-J should not be deemed admitted for purposes of this case. If no response is filed within the period specified above with respect to any matter or portion thereof, or if Lontrac Investors' response is evasive or not fairly directed at paragraph 38 and Exhibit 25-J, that matter or portion will be deemed stipulated for purposes of this case, and an Order will be issued accordingly, pursuant to Rule 91(f)(3).