Opinion
12864-21 21953-22
04-16-2024
BAYOU SAND ACQUISITIONS, LLC, BAYOU SAND LAND SALES, LLC, TAX MATTERS PARTNER, ET AL Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
On April 11, 2024, the parties filed a joint Status Report (Doc. 50). Therein, they represent that they are engaged in the informal discovery process. The parties believe that setting a two-week special trial session for November 2025 is appropriate.
All document references are to the docket record of the lead case (Docket No. 12864-21) in the consolidated group.
In light of their report, the Court advises the parties that in the event of trial, the Court intends to hold a partial trial on the issue of valuation, with further trial only if necessary.
The Court prefers that the parties file a proposed pre-trial schedule that clearly contemplates a partial trial on the issue of valuation only and makes clear that any and all deadlines relate only to that issue. With respect to the inclusion of any deadlines for the filing of motions for summary judgment (and responses thereto), the Court does not anticipate that either party will have good cause to file such motion, given the Court's focus on the issue of valuation.
The Court further advises the parties that, in the interest of judicial economy, the Court will not schedule a special session for partial trial until the parties resolve any and all discovery disputes, and otherwise demonstrate their readiness for trial.
Upon due consideration of the parties' Status Report filed on April 11, 2024, it is
ORDERED that, on or before June 14, 2024, the parties shall file a status report (jointly, if possible, otherwise separately) to inform the Court of the then-present status of this case. The parties may include in their status report a proposed pretrial schedule in consideration of the Court's intent to hold a partial trial on the issue of valuation and aforementioned guidance with regard to discovery disputes. The Court expects the parties to work cooperatively and expeditiously to prepare the case for partial trial on the issue of valuation.