Opinion
16399-19
08-02-2021
Solomon Samuel Neuhardt, II Petitioner v. Commissioner of Internal Revenue Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
This case is presently calendared for trial at the Court's San Diego, California, remote trial session, which is scheduled to begin September 20, 2021.
On July 30, 2021, 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). In this motion, respondent requests that petitioner Mr. Neuhardt explain in writing why the facts and evidence set forth in the proposed Stipulation of Facts, which is marked "Exhibit A" in the motion, should not be accepted as established for the purpose of this case.
Upon due consideration, it is
ORDERED that respondent's motion for order to show cause, filed July 30, 2021, is granted, and Mr. Neuhardt shall, on or before August 23, 2021, file a response that complies with the provisions of Tax Court Rule 91(f), with proof of service of a copy thereof on opposing counsel. Specifically, he should explain in writing why the facts and evidence set forth in respondent's proposed stipulation of facts, marked "Exhibit A" to respondent's motion, should not be deemed to be established for purposes of this case. If no response is filed within the period specified above with respect to any matter or portion of the proposed stipulation of facts, or if the response is evasive or not fairly directed to the proposed stipulation or portion thereof, that matter or portion will be deemed stipulated for the purposes of the pending case, and an Order will be issued accordingly pursuant to Tax Court Rule 91(f).