Opinion
3755-17 3756-17
03-21-2023
Bloomberg L.P., Bloomberg, Inc., Tax Matters Partner, ET AL., Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
Pending before the Court are (1) respondent's Motion in Limine to Exclude the Expert Report and Testimony of Peter Moss, filed March 9, 2023, (2) respondent's Motion in Limine to Exclude the Expert Report and Testimony of Dr. Owen Astrachan, filed March 10, 2023, (3) respondent's Motion in Limine to Exclude the Expert Report of Stephen Grob, filed March 10, 2023, (4) respondent's Motion in Limine to Exclude the Expert Report of Bernard Donefer, filed March 10, 2023, and (5) respondent's Motion in Limine to Exclude Legal Conclusions in the Opening Expert Report of Jeffrey Estella, filed March 10, 2023. On March 16, 2023, petitioner filed an Objection to these motions.
We first address respondent's argument regarding Tax Court Rule 143(g) and the lack of production of certain alleged notes of interviews. In our Order served March 1, 2023, we addressed the controversy regarding the production of expert workpapers and claims by both parties of attorney work product privileges. We intended that Order to be definitive regarding all such claims and after our in camera review of both parties' documents for which privilege was claimed and other documents for which privilege was claimed which were described in productions made for in camera, we ordered only a very select redacted production to respondent. This was a final resolution of the issue, and we see no merit in respondent's current argument.
Regarding respondent's argument that petitioner's reports contain legal opinions, we understand respondent's concerns but because of the interconnection between the legal questions and very complex factual issues we agree with petitioner's position as summarized in the Objection filed on March 16, 2023. Nevertheless, the Court will not permit experts to dictate the Court's application of the law in these cases.
Accordingly, it is
ORDERED that respondent's Motion in Limine to Exclude the Expert Report and Testimony of Peter Moss, filed March 9, 2023, is denied. It is further
ORDERED that respondent's Motion in Limine to Exclude the Expert Report and Testimony of Dr. Owen Astrachan, filed March 10, 2023, is denied. It is further
ORDERED that respondent's Motion in Limine to Exclude the Expert Report of Stephen Grob, filed March 10, 2023, is denied. It is further
ORDERED that respondent's Motion in Limine to Exclude the Expert Report of Bernard Donefer, filed March 10, 2023, is denied. It is further
ORDERED that respondent's Motion in Limine to Exclude Legal Conclusions in the Opening Expert Report of Jeffrey Estella, filed March 10, 2023, is denied.