Opinion
12146-20 12147-20 12148-20
11-07-2023
JOHN TOS & VICTORIA TOS, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On October 31, 2023, the parties filed a joint Motion for Pretrial Order requesting that these consolidated cases be set for trial at a special session beginning December 9, 2024, in San Francisco, California. On November 6, 2023, the parties contacted the chambers for the undersigned indicating their expectation that the trial would last one week. The parties included with their Motion a proposed pre-trial schedule that is acceptable to the Court in all respects. It is accordingly
ORDERED that these cases are set for trial at a one-week special session of the Court starting at 10:00 a.m., on Monday, December 9, 2024, in Room 2-1408, Burton Federal Bldg. & U.S. Courthouse, 450 Golden Gate Avenue, San Francisco, California, 94102. The undersigned will be presiding. It is further
ORDERED that the joint Motion for Pretrial Order, filed October 31, 2023, is granted. It is further ORDERED that the parties are directed to adhere to the following pre-trial schedule:
Due Date
Description
December 1, 2023
Last day to lodge third stipulation of facts, together with any included exhibits.
February 5, 2024
Last day to exchange all opening expert witness reports, prepared under T.C. Rule 143(g), and lodge such reports with the Court. The parties are prohibited from calling any expert witness (Expert) in their case in chief for whom an expert report has not been exchanged and lodged on or before this day.
February 12, 2024
By this date, each party must: (1) identify in writing to the other party the facts or data considered by each party's Expert(s) (T.C. Rule 143(g)(1)(B)); (2) exchange any nonpublic documents considered by the Expert(s) that have not already been produced; (3) identify facts, data, or assumptions that the party's counsel provided to the Expert(s) and that the Expert(s) considered or relied on in forming the opinions expressed in their reports (T.C. Rule 70(c)(4)(B)(ii) & (iii)). Draft reports of Experts will not be produced by or be discoverable by either party (T.C. Rule 70(c)(4)(A)). Communications between a party's counsel and an Expert will not be produced by or discoverable by either party, except as provided in T.C. Rule 70(c)(4)(B).
April 8, 2024
Last day to file motions to amend the pleadings without leave of Court.
April 22, 2024
Last day to serve informal discovery.
May 13, 2024
Last day to serve formal discovery, including interrogatories (T.C. Rule 71), requests for production of documents (T.C. Rule 72), and requests for admission (T.C. Rule 90).
June 12, 2024
Last day to move to set special hearings for purposes of returning subpoenas to third parties.
June 12, 2024
Last day to serve notices of depositions of nonparty fact witnesses (T.C. Rules 74(b)(2) and (c)(2)).
July 12, 2024
Last day to move to compel responses to interrogatories (T.C. Rule 104), to compel production of documents (T.C. Rule 72), and to review the sufficiency of responses to requests for admissions (T.C. Rule 90).
August 2, 2024
Last day to move to compel depositions of party witnesses (T.C. Rule 74(c)(3)).
August 2, 2024
Last day to move to compel depositions of nonparty fact witnesses (T.C. Rule 74(b)(2) & (c)(2)).
August 26, 2024
Last day to move to compel stipulation (T.C. Rule 91(f)).
September 13, 2024
Last day to depose witnesses without leave of Court.
September 26, 2024
Last day to respond to motions to compel stipulation.
September 26, 2024
Last day to move for summary judgment (T.C. Rule 121) or to move for any other dispositive resolution.
October 11, 2024
Last day to exchange with the opposing party and lodge with the Court all Rebuttal Expert witness reports, which shall be prepared pursuant to T.C. Rule 143(g). The parties are prohibited from calling any Rebuttal Expert for whom a Rebuttal Expert witness report has not been exchanged and lodged on or before this day.
October 18, 2024
Last day to identify in writing to the other party all facts and assumptions given by a party to, and considered or relied upon by, that party's Rebuttal Experts (T.C. Rule 143(g)(1)(B)), and to exchange all documents considered or relied on by Rebuttal Expert(s) that have not already been produced. Draft reports of Rebuttal Experts will not be produced by or discoverable by either party (T.C. Rule 70(c)(4)(A)). Communications between a party's counsel and a Rebuttal Expert will not be produced by or discoverable by either party, except as provided in T.C. Rule 70(c)(4)(B).
October 25, 2024
Last day to respond to any motion for summary judgment or other dispositive motion.
October 25, 2024
Last day to file any motion for continuance (T.C. Rule 133) or motion to proceed remotely.
November 8, 2024
Last day to identify in writing and exchange as Proposed Trial Exhibits all documents and materials to be offered as evidence at trial (except written materials to be used solely for impeachment), but which are not stipulated. Any written materials not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court for good cause shown.
November 8, 2024
If a basis for settlement has been reached, last day to file a Proposed Stipulated Decision or a Joint Status Report. The parties will file a Joint Status Report only if they have reached a basis for settlement and need additional time to file a Proposed Stipulated Decision. This Joint Status Report will explain why the parties are delayed in filing the Proposed Stipulated Decision. The Joint Status Report will include a Stipulation of Settled Issues, if available.
November 8, 2024
If a basis for settlement has not been reached, last day to file Pretrial Memoranda. Pretrial Memoranda will state the issues to be tried; summarize the pertinent facts and applicable law; identify the evidentiary issues expected to arise at trial, if any; and summarize any other significant dispute that may require a ruling. Pretrial Memoranda will identify all witnesses expected to testify at trial, including Experts and Rebuttal Experts, and will briefly summarize the witnesses' anticipated testimony. Unidentified witnesses will not be permitted to testify without leave of Court for good cause shown.
November 18, 2024
Last day to file any motions in limine, to strike, or to preclude.
November 18, 2024
Hearing to address subpoenas, outstanding motions, and other pre-trial matters.
November 25, 2024
Last day to respond to motions in limine, to strike, or to preclude.
November 25, 2024
Last day to file either a Supplemental Stipulation of Facts with any agreed Proposed Trial Exhibits or any unagreed Proposed Trial Exhibits. The Court may refuse to receive in evidence any documents or materials that are not filed as Proposed Trial Exhibits.
December 2, 2024
Last day to identify and exchange demonstrative exhibits expected to be used during opening or closing statements or otherwise during the trial.
December 9, 2024
Trial begins.
Whenever, by terms of this Order, the parties are required to serve, file, exchange, or submit a document on a particular day, they shall do so by delivering the document on that day to an overnight delivery service so that it is received by the opposing party and/or the Court on the next business day. With respect to documents that may or must be electronically filed or lodged with the Court, the Tax Court Rules of Practice and Procedure and the Court's electronic filing guidelines control the appropriate method for filing or lodging such documents with the Court.
Any event not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.
This Order constitutes official notice of its contents to the parties.