Blumenthal Distrib. v. Comm'r of Internal Revenue

Full title: Blumenthal Distributing, Inc., Petitioner, v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Mar 9, 2022

No. 18838-19 (U.S.T.C. Mar. 9, 2022)

Opinion

18838-19

03-09-2022

Blumenthal Distributing, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mark V. Holmes, Judge

ORDER

Mark V. Holmes, Judge

This case is calendared for a 2-week trial at a special session of the Court starting at 10:00 a.m., on Monday, September 12, 2022, in Room 1174, Edward R. Roybal Center & Federal Building, 255 E. Temple Street, Los Angeles, CA 90012. The Court ordered the parties to file a joint status report proposing a pretrial order, which they have done. It is therefore

ORDERED that the following schedule shall govern the remaining preparation of this case for trial:

Filing (or Lodging)	Due date
Motions for Summary Judgment	July 14, 2022 (60 days before trial)
Motions for Leave to File an Expert Report and lodging the expert report (exchanging of reports)	April 15, 2022 (150 days before trial)
Informal exchange of documents and information provided by parties to Experts consistent with the requirements of Tax Court Rule 70(c)(4), except that such exchange will not be limited to materials that the Experts considered or relied upon in forming their opinions	April 25, 2022 (140 days before trial)

Informal discovery requests, including informal requests for admission	April 25, 2022 (140 days before trial)
Formal discovery requests and requests for admissions	May 31, 2022 (104 days before trial)
Motions related to formal discovery or admissions	June 29, 2022 (75 days before trial)
Lodging of Stipulation of Facts with Court	June 29, 2022 (75 days before trial)
Motions to Compel Stipulation pursuant to Tax Court Rule 91(f)	July 14, 2022 (60 days before trial)
Motions for Continuance	July 14, 2022 (60 days before trial)
Issuance of subpoenas for testimony or to provide documents	July 29, 2022 (45 days before trial)
Identification of each witness expected to be called by name, address, qualifications of the witness, and a brief summary of the expected testimony of each such witness.	July 29, 2022 (45 days before trial)
Motions for Leave to File Rebuttal Expert Reports and lodging the rebuttal report	July 29, 2022 (45 days before trial)
Pretrial Memoranda	August 12, 2022 (30 days before trial)
Status Reports	As applicable if the status changes after the parties file Pretrial Memoranda
Proposed Stipulated Decisions	As applicable if the parties reach a settlement before trial

Proposed Trial Exhibits/Unagreed Trial Exhibits/Last day to identify and exchange documents (excluding trial demonstratives and documents to be used solely for impeachment)	August 22, 2022 (21 days before trial)
Motions in Limine or other pretrial motions	August 29, 2022 (14 days before trial)
Supplemental Stipulations of Facts	September 6, 2022
Exchange of demonstrative exhibits	September 6, 2022