Opinion
1144-05 1334-06 20679-09 20680-09 20681-09
07-12-2022
MICHELLE DELPONTE, et al., Petitioner, v. Commissioner of Internal Revenue, Respondent
ORDER
Mark V. Holmes Judge
The Court denied petitioner's motion for entry of decision in 158 T.C. No. 7, issued on May 5, 2022. The parties did not quickly settle and it now appears that these cases may need to be tried. We spoke with the parties today about when, where, and how to try the cases. Petitioner is the key, and may be the only, witness. She is at least tentatively okay with trial in San Francisco, and may be ready for trial as soon as this division's two-week session that starts on September 12, 2022. If that doesn't work out, the case may be tried remotely (which neither party prefers) or may not be able to be put on another calendar for live trial (given demands on petitioner's counsel's time) until the second quarter of next year.
Setting this aggressive a schedule depends on the parties' ability to finish pretrial preparation in a short time. Respondent wants one more round of informal discovery of bank records and promised to formulate a Branerton letter seeking it within two weeks. He may also request or move for petitioner's deposition. The Court agreed to accelerated consideration of any such motion and petitioner would need to respond with alacrity if she opposed it.
With a tentative trial date in September looming, it is
ORDERED on or before August 3, 2022, the parties shall file a status report describing their progress in completing discovery and identifying any obstacles to having the cases ready for trial in San Francisco in late September.