Blumenthal Distrib. v. Comm'r of Internal Revenue

Full title: BLUMENTHAL DISTRIBUTING, INC., Petitioner, v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jun 16, 2022

No. 18838-19 (U.S.T.C. Jun. 16, 2022)

Opinion

18838-19

06-16-2022

BLUMENTHAL DISTRIBUTING, INC., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Mark V. Holmes Judge

ORDER

Mark V. Holmes Judge

This case is set for a 2-week trial at a Special Session beginning on February 6, 2023, in Room 1174, Edward R. Roybal Center & Federal Building, 255 E. Temple Street, Los Angeles, CA 90012. The Court asked the parties to propose a pre-trial schedule which they have done. It is therefore

ORDERED that the parties are directed to adhere to the following pre-trial schedule:

Filing (or Lodging)	Due date
Informal discovery requests, including informal requests for admission	September 19, 2022 (140 days before trial)
Informal discovery requests, including informal requests for admission	September 19, 2022 (140 days before trial)
Motions for Leave to File an Expert Report and lodging the expert report (exchanging of reports)	October 20, 2022 (109 days before trial)
Direct email exchange of expert reports between the parties	October 21, 2022 (108 days before trial)
Formal discovery requests and requests for admissions	October 24, 2022 (105 days before trial)
Informal exchange of documents and information provided by parties to Experts consistent with the requirements of Tax Court Rule 70(c)(4), except that Served 06/16/22 such exchange will not be limited to materials that the Experts considered or relied upon in forming their opinions	October 28, 2022 (101 days before trial)

Motions for Summary Judgment	November 8, 2022 (90 days before trial)
Motions related to formal discovery or admissions	November 23, 2022 (75 days before trial)
Lodging of Stipulation of Facts with Court	November 23, 2022 (75 days before trial)
Motions to Compel Stipulation pursuant to Tax Court Rule 91(f)	December 8, 2022 (60 days before trial)
Motions for Continuance	December 8, 2022 (60 days before trial)
Issuance of subpoenas for testimony or to provide documents	December 23, 2022 (45 days before trial)
Identification of each witness expected to be called by name, address, qualifications of the witness, and a brief summary of the expected testimony of each such witness.	December 23, 2022 (45 days before trial)
Motions for Leave to File Rebuttal Expert Reports and lodging the rebuttal report	December 23, 2022 (45 days before trial)
Pretrial Memoranda	January 6, 2023 (31 days before trial)
Status Reports	As applicable if the status changes after the parties file Pretrial Memoranda
Proposed Stipulated Decisions	As applicable if the parties reach a settlement before trial
Proposed Trial Exhibits/Unagreed Trial Exhibits/Last day to identify and exchange documents (excluding trial demonstratives and documents to be used solely for impeachment)	January 13, 2023 (24 days before trial)
Motions in Limine or other pretrial motions	January 23, 2023 (14 days before trial)
Supplemental Stipulations of Facts	January 30, 2023 (7 days before trial)
Exchange of demonstrative exhibits	January 30, 2023 (7 days before trial)