Opinion
7703-19
11-30-2022
ALABAMA S&G, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
These cases are calendared for trial at a special session of the Court beginning at 10:00 a.m., on Monday, December 5, 2022, in Atlanta, Georgia. On November 21, 2022, respondent filed a Motion in Limine to exclude the testimony of W. Milam Cain Sr., as embodied in two expert witness reports filed on October 17, 2022. Respondent contends that portions of the Cain reports present cumulative evidence. At this juncture the Court is unable to determine what evidence will ultimately be proven to be "cumulative" in these cases. Respondent alleges other defects in the Cain reports, but we conclude that these matters, while a proper subject for cross-examination, do not justify excluding the reports in their entirety. It is accordingly
ORDERED that respondent's Motion in Limine pertaining to W. Milam Cain Sr., filed November 21, 2022, is denied.