Opinion
7431-19
02-24-2023
CANECO PARTNERS, LLC, TUCKER KNOB, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
This case is currently calendared for trial during the Court's December 4, 2023, Washington, D.C., special trial session. By Order served January 25, 2023, the parties were directed to file on or before February 14, 2023, a joint report describing the status of the case and to include a proposed pretrial schedule.
On February 14, 2023, the parties filed a Joint Status Report (Doc. 89). The Status Report proposed a schedule for future proceedings in the case. Upon due consideration, it is hereby
ORDERED that the schedule proposed in the February 14, 2023, Joint Status Report is adopted, as modified below:
1. Discovery.
a. All interrogatories (Rule 71); requests for production of documents (Rule 72), and requests for admissions (Rule 90) shall be served on or before September 1. 2023.
b. All depositions for discovery purposes (Rule 74) of fact witnesses shall be completed no later than September 15. 2023. subject to any motions to compel answers to specific questions.
c.All motions to compel discovery under Rule 104 and to review the sufficiency of responses to requests for admissions under Rule 90(e) shall be filed on or before September 29. 2023.
2.Stipulations.
a.An executed Stipulation of Facts, together with exhibits, shall be filed with the Court on or before May 15. 2023. This paragraph does not preclude subsequent submissions of supplemental stipulations of fact.
b.Any motion to compel stipulations pursuant to Rule 91(f) shall be filed on or before September 29. 2023.
3. Summary Judgment. All motions for full or partial summary judgment pursuant to Rule 121, shall be filed on or before September 29. 2023. Responses to motions for full or partial summary judgment must be filed within 30 days of the date of seryice of said motion.
4.Expert Witnesses.
a. On or before October 23. 2023. the parties shall identify and exchange all documents contemplated by Rule 70(c)(4)(B)(ii) and (iii). This proyision shall not preyent either party from proyiding documents to its expert witnesses after October 23, 2023.
b.On or before October 23. 2023. the parties shall exchange all expert witness reports, prepared in accordance with Rule 143(g), which the parties intend to introduce as part of their cases-in-chief. On or before this same date, the party must file a Motion for Leaye to File an Expert Report and lodge each expert report. A party is prohibited from calling any expert witness as part of its case-in-chief if that party has not exchanged and lodged an expert witness report in accordance with this subparagraph, or complied with subparagraph a., aboye.
c. On or before November 14, 2023. the parties shall exchange all rebuttal expert witness reports. On or before this same date, the party must file a Motion for Leaye to File a Rebuttal Expert Report and lodge each rebuttal expert report. A party is prohibited from introducing at trial any rebuttal expert witness report that the party has not exchanged and lodged in accordance with this subparagraph. The prior sentence does not preclude a party from introducing rebuttal testimony at trial to an expert report.
5.Pretrial Memorandum. On or before November 13. 2023. each party shall submit to the Court and exchange with the other party a pretrial memorandum setting forth the issues to be tried, a summary of the pertinent facts, the applicable law, and the evidentiary issues, if any, expected to arise at trial. The pretrial memoranda shall also identify all witnesses expected to testify at trial, including expert witnesses, and shall set forth a summary of each
witness' anticipated testimony. Except for purposes of impeachment, foundation, or rebuttal, and except that each party shall be entitled to call as a fact witness as part of its case-in-chief any witness that was identified by the other party in the other party's pretrial memorandum, witnesses who are not identified in the pretrial memorandum will not be permitted to testify at the trial without leave of the Court for good cause shown.
6. Pretrial Motions. On or before November 13. 2023. the parties shall file any pretrial motions regarding evidentiary issues, including witness issues and motions in limine, unless otherwise agreed to by the parties or allowed by the Court for good cause shown. Responses to motions filed with the Court by November 17, 2023, shall be filed by November 21. 2023.
7.Document Identification and Exchange. On or before November 17. 2023. all documents and materials that may be potentially offered as evidence at trial (except written materials to be used solely for impeachment) that are not stipulated shall be exchanged by the parties. Any written materials not so exchanged will not be admitted into evidence unless otherwise agreed to by the parties or allowed by the Court for good cause shown.
8.Exchange of Demonstrative Materials. On or before December 1.2023. the parties shall exchange (or identify if already a stipulated exhibit or previously exchanged) with each other any charts, diagrams, or other demonstrative materials prepared for purposes of the trial that they intend to use in their opening statements or in connection with their respective cases-in-chief.