Fiumara v. Comm'r of Internal Revenue

Full title: MICHAEL A. FIUMARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Apr 27, 2022

No. 1829-17 (U.S.T.C. Apr. 27, 2022)

Opinion

1829-17

04-27-2022

MICHAEL A. FIUMARA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peter J. Panuthos, Special Trial Judge

ORDER

Peter J. Panuthos, Special Trial Judge

By Order dated April 27, 2022, this case is calendared for trial at a Special Session of the Court commencing at 10:00 a.m. on June 27, 2022 at San Francisco, California. On April 19, 2022, the parties filed a Motion To Set Pretrial Scheduling Order. With respect to the Court's Order dated October 21, 2021, the Order will be modified accordingly.

Premises considered, it is

ORDERED that the parties' Motion To Set Pretrial Scheduling Order, filed April 19, 2022, is granted in that:

(a) Stipulations: Any motion to compel stipulations pursuant to Rule 91(f) shall be submitted on or before May 13, 2022, and Stipulations of Fact shall be submitted on or before June 13, 2022.

(b) Expert Witnesses: Parties shall, on or before May 25, 2022, exchange and submit all expert witness reports prepared in accordance with Rule 143(g), and all rebuttal expert witness reports shall be exchanged and submitted on or before June 11, 2022.

(c) Pretrial Memorandums: Parties shall, on or before June 13, 2022, submit to the Court and serve on the other party a pretrial memorandum.

(d) Document Identification and Exchange: All documents and materials to be offered as evidence at trial that are not stipulated (except written materials to be used solely for impeachment) shall be identified in writing and exchanged by the parties on or before June 11, 2022.

(e) Exchange of Demonstrative Materials: On or before June 13, 2022, the parties shall exchange with each other and shall provide to the Court any charts, diagrams, or other demonstrative materials prepared for purposes of the trial that they intend to use in connection with their respective cases-in-chief.

(f) Exchange of Business Record Declarations: On or before June 13, 2022, the parties shall exchange with each other and shall provide to the Court a written statement that identifies by name any declarants with regard to business record declarations. On or before June 13, 2022, the parties shall exchange with each other and shall provide to the undersigned any business record declarations

It is further

ORDERED that, to the extent not addressed in this Order, all scheduling dates remain in effect as outlined in the Court's October 21, 2021 Order.

This Order constitutes official notice of its contents to the parties.