Opinion
3823-19 4421-19
02-01-2023
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 February 14, 2023. On December 30, 2022, petitioners filed a Motion to Review the Sufficiency of Answers or Objections to Request for Admissions and a Motion to Compel Responses to Interrogatories. On January 26, 2023, respondent filed a Response to petitioners' two Motions. After carefully reviewing respondent's filings, we believe he has responded reasonably well to petitioners' concerns and will deny their Motions.
Upon due consideration, it is
ORDERED that petitioners' Motion to Review the Sufficiency of Answers or Objections to Request for Admissions, December 30, 2022, is denied. It is further
ORDERED that petitioners' Motion to Compel Responses to Interrogatories, filed December 30, 2022, is denied.