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Royalty Mgmt. Ins. Co. v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2023
No. 3823-19 (U.S.T.C. Jan. 9, 2023)

Opinion

3823-19 4421-19

01-09-2023

ROYALTY MANAGEMENT INSURANCE COMPANY, LTD., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge

These "micro-captive" insurance cases involving petitioners' 2012 tax year are calendared for trial at a two-week special session in Oklahoma City, Oklahoma, beginning at 9 a.m. on February 14, 2023. On December 30, 2022, petitioners filed a Motion to Compel Responses to Interrogatories and a Motion to Review the Sufficiency of Answers or Objections to Request for Admissions. In consideration of the foregoing, it is

ORDERED that respondent shall file, on or before January 26, 2023, a response to petitioners' Motion to Compel Responses to Interrogatories. It is further

ORDERED that respondent shall file, on or before January 26, 2023, a response to petitioners' Motion to Review the Sufficiency of Answers or Objections to Request for Admissions.


Summaries of

Royalty Mgmt. Ins. Co. v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2023
No. 3823-19 (U.S.T.C. Jan. 9, 2023)
Case details for

Royalty Mgmt. Ins. Co. v. Comm'r of Internal Revenue

Case Details

Full title:ROYALTY MANAGEMENT INSURANCE COMPANY, LTD., ET AL., Petitioners v…

Court:United States Tax Court

Date published: Jan 9, 2023

Citations

No. 3823-19 (U.S.T.C. Jan. 9, 2023)