Opinion
23501-16 6389-18 9840-18 14994-19
09-20-2022
Michael S. Bouakadakis & Paulette F. Bouakadakis, et al., Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
L. Paige Marvel Judge
The above-docketed cases were consolidated on August 14, 2018, for the purposes of trial, briefing, and opinion. On September 6, 2022, the parties filed a joint report stating, among other things, that a two-to-three-day trial of these cases is anticipated, and the parties propose a trial date during April 2023 or May 2023. The parties included in their report a proposed pretrial schedule. The Court will schedule these cases for a special trial session the week of April 3, 2023, in Oklahoma City, Oklahoma. Upon due consideration and for cause, it is
ORDERED that this case is calendared for trial at Special Session of the Court for one week beginning on Monday, April 3, 2023, at 10:00 a.m., (CT) Federal Building and Courthouse, Courtroom 402, 200 N.W. 4th Street, Oklahoma City, Oklahoma, 73102. It is further
ORDERED that the following procedures and schedule, which incorporate the parties' suggested pretrial schedule, shall govern the pretrial preparation and trial for this case:
1. Discovery Requests.
(a) The parties must attempt to attain the objectives of discovery through informal consultation or communication before utilizing the discovery procedures (formal discovery) provided in this Court's Rules of Practice and Procedure. This Court expects the parties to minimize discovery disputes whenever possible. No
Served 09/20/22
motion to compel discovery pursuant to Tax Court Rule 104 shall be filed unless and until the parties have met, either remotely or in person, in an effort to resolve the dispute and, if the dispute remains unresolved following such meeting, have had a conference call with the Court to discuss the dispute.
(b) Any interrogatories (Tax Court Rule 71), requests for production of documents (Tax Court Rule 72), or requests for admissions (Tax Court Rule 90) must be served on opposing parties on or before December 30, 2022.
(c) Any notices to take depositions must be served on witnesses and opposing parties on or before December 30, 2022.
(d) Any motions to compel appearances for depositions must be filed with the Court on or before February 3, 2023.
(e) Any motions to compel answers to interrogatories or responses to requests for production of documents or to review the sufficiency of answers to requests for admissions must be filed with the Court on or before February 17, 2023.
2. Summary Judgment. If a party wants to ask the Judge to decide all or part of the case without trial, the party may file a motion for summary judgment on or before February 2, 2023.
3. Expert Witnesses. The parties must abide by the procedures and deadlines regarding expert witnesses set forth herein. The parties are reminded that any expert witness testimony is admissible only to the extent that it assists the Court in resolving one or more matters at issue in this case. The Court will consider excluding an expert witness' testimony, including the expert's report, if the testimony is not helpful or is so argumentative and adversarial that the expert witness appears to be an advocate for the party offering the witness. An expert witness' testimony may be excluded for failure to comply with the provisions of Rule 143(g) (as modified by this Order) and for failure to comply with this Order.
The following procedures and deadlines shall apply to expert witnesses:
(a) Each expert witness, in accordance with the provisions of Tax Court Rule 143(g), must prepare a written expert report. The report must be lodged with the Court and served on opposing parties on or before February 17, 2023.
(b) Any rebuttal expert witness report must be lodged with the Court and served on opposing parties on or before March 6, 2023.
4.Stipulations.
(a) Any motions to compel stipulations under Tax Court Rule 91(f) must be filed on or before February 28, 2023.
(b) Any stipulations of facts and any supplemental stipulation of facts must be filed on or before March 20, 2023.
5. Exhibit Exchange. Any documents or materials which a party expects to utilize at trial, but which are not stipulated to, must be identified in writing and exchanged on or before March 20, 2023.
6. Pretrial Memoranda. On or before March 13, 2023, each party must file with the Court a pretrial memorandum setting forth the issues to be tried, a summary of the pertinent facts and the applicable law, and the evidentiary issues, if any, expected to arise at trial, as well as any other significant problem on which a ruling may be required. The pretrial memoranda must also identify all witnesses expected to testify at trial, including expert witnesses, and must set forth a summary of each witness' anticipated testimony. Witnesses who are not identified will not be permitted to testify at the trial without leave of the Court and for good cause shown.
7. Motions in Limine. Any motion in limine (such as motions concerning the admissibility of evidence) must be filed on or before March 20, 2023.
8. Demonstrative Exhibits. All demonstrative exhibits must be exchanged with opposing parties on or before March 27, 2023.