Opinion
27453-21
10-12-2023
CHA Holdings, Inc. and Subsidiaries, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
This R&D credit case was on the Court's June 12, 2023 trial calendar for Buffalo, New York. We continued it because the parties agreed that it would probably need a special session and months of pretrial preparation. We spoke with them again today about how to move the case forward. They have since confirmed that a two-week trial starting on September 16, 2024 would work. The case will need a pretrial order, so it is
ORDERED that 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 16, 2024 in the Center Courtroom at the United States Tax Court, 400 2 nd Street, NW, Washington, D.C., 20217. This order is the official notice to the parties of that trial. It is also
ORDERED that on or before November 13, 2023, the parties shall file a joint status report proposing a pretrial order that shall include dates for at least the following events:
1. 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.
2. Completion of formal and informal discovery.
3. Deadline for filing discovery motions.
4. Deadline for exchange and lodging with the Court of expert witness reports.
5. Deadline for filing any motions concerning stipulations of fact.
6. Deadline for submitting any dispositive motions.
7. Deadline for submitting any other pretrial motions (e.g. motions in limine to exclude evidence or to shift the burden of proof).
8. Identification and exchange of any exhibits that each party may offer into evidence as part of his case in chief (excluding only exhibits to be used solely for impeachment).
9. Lodging of stipulations of fact with Court.
10. Submission of trial memoranda with Court.
Because of some of the uncertainties that the parties mentioned they face this far in advance of trial, the Court would expect to be very flexible in changing any deadlines, though not the trial date itself.