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Peck Enters. v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 18798-22L (U.S.T.C. Mar. 27, 2023)

Opinion

18798-22L

03-27-2023

PECK ENTERPRISES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On December 29, 2022, respondent filed in the above-docketed matter a Motion for Entry of Order that Undenied Allegations Be Deemed Admitted Pursuant to Rule 37(c) of the Tax Court Rules of Practice and Procedure. By Order dated January 4, 2023, the Court afforded petitioner an opportunity to file the delinquent reply to respondent's answer on or before January 24, 2023. The Order advised petitioner that respondent's motion would be denied if such reply as required by Rule 37(a) and (b) was filed and that the motion would be granted if such reply was not filed as directed. No reply has been received from petitioner. Accordingly, the premises considered, it is

ORDERED that respondent's just-referenced December 29, 2022, motion is granted, and the allegations set forth in paragraphs 8 through 13 of respondent's answer are hereby deemed admitted.


Summaries of

Peck Enters. v. Comm'r of Internal Revenue

United States Tax Court
Mar 27, 2023
No. 18798-22L (U.S.T.C. Mar. 27, 2023)
Case details for

Peck Enters. v. Comm'r of Internal Revenue

Case Details

Full title:PECK ENTERPRISES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 27, 2023

Citations

No. 18798-22L (U.S.T.C. Mar. 27, 2023)