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Martin Plantation, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jul 2, 2024
No. 12907-22 (U.S.T.C. Jul. 2, 2024)

Opinion

12907-22

07-02-2024

MARTIN PLANTATION, LLC, PIEDMONT PRIVATE EQUITY MANAGER, LLC, PARTNERSHIP REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Travis A. Greaves Judge

This case is calendared at a Special Trial Session of the Court in Jacksonville, Florida, beginning on September 22, 2025.

On June 24, 2024, the parties filed a joint Status Report that included a proposed pretrial schedule.

Upon due consideration, it is

ORDERED that the parties comply with the following deadlines and requirements, unless the Court, upon request, grants an extension:

Rule

Description

Due Dates (on or before)

91

Lodge First Stipulation of Facts

January 31, 2025

71, 72, 90

Serve Formal Discovery, Including Interrogatories, Requests for Production of Documents, and Requests for Admission

April 1, 2025

104

Motions to Compel Answers to Interrogatories, Production of Documents, and Review Sufficiency of Admissions

May 16, 2025

74

Serve notice(s) of party and non-party fact witness depositions

May 16, 2025

74(c)

File motion(s) with respect to party and non-party depositions. Response due within 14 days after motion is filed. Reply due with 7 days after response is filed.

June 6, 2025

121

Motions for Summary Judgment. Response due 30 days after motion is filed. Reply due 15 days after response is filed.

June 16, 2025

143(g)

Exchange and Lodge Expert Reports

June 26, 2025

Exchange Workpapers and Documents Relied Upon by Expert

July 2, 2025

74

End deposition period with respect to party and non-party fact witness depositions

July 18, 2025

143(g)

Exchange and Lodge Rebuttal Expert Reports, if any

July 24, 2025

Exchange Documents Relied Upon by Rebuttal Expert, if Rebuttal Report Lodged

July 31, 2025

91

Lodge second Stipulation

August 1, 2025

of Facts with Court. Additional Stipulations of Fact may be lodged after this date.

Pretrial Memorandum

August 18, 2025

Exchange Documents Not Stipulated (excluding trial demonstratives and documents used solely for impeachment)

August 22, 2025

File Motions in Limine

August 29, 2025

File Opposition to Motions in Limine

September 5, 2025

Submit to Court Documents Not Stipulated (excluding trial demonstratives and documents used solely for impeachment)

September 10, 2025

Trial Commences

September 22, 2025


Summaries of

Martin Plantation, LLC v. Comm'r of Internal Revenue

United States Tax Court
Jul 2, 2024
No. 12907-22 (U.S.T.C. Jul. 2, 2024)
Case details for

Martin Plantation, LLC v. Comm'r of Internal Revenue

Case Details

Full title:MARTIN PLANTATION, LLC, PIEDMONT PRIVATE EQUITY MANAGER, LLC, PARTNERSHIP…

Court:United States Tax Court

Date published: Jul 2, 2024

Citations

No. 12907-22 (U.S.T.C. Jul. 2, 2024)