Opinion
29061-21
03-01-2022
Abraham R. Wagner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 9, 2022, respondent filed a Motion for Entry of Order that Undenied Allegations Be Deem Admitted Pursuant to Rule 37(c) (the Rule 37(c) motion). On February 25, 2022, petitioner filed a Reply to respondent's Rule 37(c) motion which the Court will recharacterize as petitioner's Reply to Answer. Upon due consideration and for cause, it is
ORDERED that petitioner's Reply to respondent's Rule 37(c) motion, filed February 9, 2022, is recharacterized as petitioner's Reply to Answer. It is further
ORDERED that respondent's Rule 37(c) motion is denied.