Opinion
5471-24L
11-12-2024
RIGGERS LOFT WINE COMPANY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 27, 2024, 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 served September 30, 2024, the Court afforded petitioner an opportunity to file the delinquent reply to respondent's answer on or before October 21, 2024. 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 September 27, 2024, motion is granted, and the allegations set forth in paragraphs 8 through 10 of respondent's answer are hereby deemed admitted.