Opinion
20151-17
10-18-2023
HAROLD P. LUKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Richard T. Morrison Judge.
This case is calendared on the Court's November 6, 2023, Los Angeles, California, trial session.
On October 13, 2023, respondent 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. 47). Respondent appended to the Motion a proposed First Stipulation of Facts with attached Exhibits. Respondent contends that petitioner has failed, in alleged violation of Tax Court Rules 23(a)(3) and 91(a), to sign any draft stipulations sent by respondent. Accordingly, respondent requests that the Court order petitioner to show cause why the facts and evidence set forth in respondent's proposed Stipulation, marked "Exhibit A," should not be deemed established for the purposes of this case.
Upon due consideration, it is
ORDERED that respondent's Motion for Order to Show Cause, filed October 13, 2023, is granted. Petitioner shall file with the Court, on or before November 2, 2023, a response in compliance with the provisions of Tax Court Rule 91(f), with proof of service of a copy thereof on respondent's counsel, showing why the facts and evidence set forth in respondent's proposed Stipulation should not be deemed accepted as established for purposes of this case. For any item to which petitioner objects, he shall reference the paragraph and Exhibit number and state his specific objection. If no response is filed 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 Stipulation or a portion thereof, that matter or portion thereof will be deemed stipulated for the purpose of the pending case, and an order will be entered accordingly pursuant to Rule 91(f).