Opinion
23204-16
12-07-2021
Emilio M. Cerejo & Dawn H. Cerejo, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
CHRISTIAN N. WEILER JUDGE
On October 20, 2021, the Court held a telephone status conference call with the parties in this case regarding the scheduling and location of an in-person Special Session of the Court. During the telephone conference, the parties expressed a desire for a specific scheduling order for this case.
This case is calendared for trial at a Special Trial Session, scheduled to commence at 10:00am (EST) on Monday June 6, 2022, in Room 1524 at the Claude Pepper Federal Building, 51 S.W. 1st Avenue, Miami, FL 33130. Trial of this case is also scheduled to continue, if necessary, during the week of Monday June 13, 2022.
The Court issued an order directing the parties to file a status report jointly (or individually, if preferred) on or before November 19, 2021, with a proposed pretrial schedule. The Court subsequently amended its order, directing the parties to file a status report with a proposed pretrial schedule by November 30, 2021.
On November 29, 2021, the parties jointly filed a proposed scheduling order.
After due consideration and for the efficient disposition of this case, it is
ORDERED that all motions for summary judgment or other dispositive motions, if any, shall be filed on or before April 1, 2022. It is further
ORDERED that all written discovery requests, including requests for production of documents, interrogatories, and requests for admission, shall be served and, if applicable, filed on or before February 1, 2022. It is further
ORDERED that any witnesses to be deposed by mutual consent of the parties, shall be identified between the parties and notified by February 15, 2022, and all agreed to depositions shall be completed on or before March 15, 2022. It is further
ORDERED that all motions to compel responses to discovery, motions to review the sufficiency of answers or objections to requests for admissions, or for sanctions regarding discovery shall be filed on or before March 22, 2022. It is further
ORDERED that any motion to compel stipulations pursuant to Tax Court Rule 91(f) shall be filed on or before April 15, 2022. It is further
ORDERED that each party shall file a pretrial memorandum on or before May 21, 2022. The pretrial memorandum shall identify all witnesses to be called by name and address, and shall provide a brief summary of the expected testimony of each such witness. The trial memorandum shall set forth
(1)(a) The issues of fact (including any issues subsidiary to the ultimate issues) and (b) the issues of law (including any issues subsidiary to the ultimate issue) to be resolved by the Court. Such issues should be set forth in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed.
(2) A clear and full but concise exposition of each party's position and the theory underlying that position with respect to each of the issues that are set forth pursuant to (1) above. In this connection, each party shall include a statement in narrative form of what each expects to prove.
(3) The legal authorities upon which each party relies.
The pretrial memorandum shall advise the Court of the estimated trial time and of any anticipated evidentiary or procedural problems. It is further
ORDERED that all documents or materials (except impeachment documents or materials) that a party expects to use at trial and that are not in the Stipulation of Facts, shall be identified and exchanged between the parties on or before May 2, 2022. The Court may refuse to receive into evidence any document or material that is not exchanged on or before May 2, 2022. It is further
ORDERED that all motions in limine, if any, shall be served and filed on or before May 2, 2022. It is further
ORDERED that all written responses, if any, to motions in limine shall be filed on or before May 21, 2022. It is further
ORDERED that an executed first Stipulation of Facts, together with exhibits, shall be lodged on or before May 27, 2022. Any supplemental Stipulations of Facts may be lodged with the Court any time before trial; however, it is intended that the parties will attempt to reach a Stipulation of Facts that is comprehensible as possible. It is further
ORDERED that whenever, by the terms of this Order, the parties are required to serve, file, exchange, or submitted, or submit a document on a particular day, they shall do so by delivering the document to an overnight delivery service (or by an email or facsimile when practicable) so that it is received by the opposing party on the next business day at the latest, in addition to electronically filing when required by the Tax Court Rules or this Order. It is further
ORDERED that the parties shall comply with the following:
With respect to any issues as to which settlement discussions have not yet commenced, the parties are expected to begin discussions as soon as practicable to purposes of settlement. With respect to any issues as to which settlement discussions have already commenced, the parties are expected to continue such discussions with a view to determining whether or not the parties will be able to agree to a basis of settlement of such issues. Some cases are susceptible to full or partial settlement, and the Court expects the parties to negotiate in good faith with this objective in mind. All minor issues should be settled so that the Court can focus on the issue(s) needing a Court decision.
If difficulties are encountered in communicating with another party, or in complying with this Order, a party should promptly advise the Court in writing, with a copy to the other party, or in a conference call among the parties and the Court. It is further
ORDERED that a telephone status conference with the Court and the parties herein is set for April 8, 2022, at 11:00a.m. (EST) to discuss trial preparation of this matter. The Court will separately furnish counsel for the parties dial-in information for the telephone status conference, and if counsel for the parties are unavailable at this scheduled time, counsel is to notify Chambers as soon as possible.
This order constitutes official notice of the same to the parties.