Opinion
25667-16 25668-16 22853-17 22854-17 22855-17 19281-18 19282-18 19533-19 19534-19 10251-20 10252-20 7753-21 7760-21 144 78-22 14479-22
07-22-2024
CARLTON CADWELL & LYNDA CADWELL, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
These cases are currently calendared for trial during the Court's August 26, 2024, Seattle, Washington, special trial session.
On June 27, 2024, the Court held a conference call with the parties to discuss, among other things, the status of these cases.
On June 28, 2024, the parties filed a Stipulation informing the Court that "[a]ll of the above referenced cases with the exception of Eric Cadwell and Brianna Cadwell v. Commissioner, Docket No. 22853-17 are settled."
On July 18, 2024, the parties filed a Joint Status Report informing the Court that the "parties [| confirm that there are no conflicts with moving the trial to the general trial session in Portland, Oregon scheduled to begin on September 30, 2024." The Joint Status Report further provides that the parties "propose that the trial begin on October 2, 2024 at 10 AM in Portland, Oregon."
As discussed during the June 27, 2024, conference call and agreed to by the parties, the Court will strike these cases from the August 26, 2024, Seattle, Washington, special trial session and calendar Docket No. 22853-17 for trial during the Court's Portland, Oregon, trial session.
Upon due consideration, it is hereby
ORDERED that these cases are stricken for trial from the Court's August 26, 2024, Seattle, Washington, special trial session, and the above special session is canceled. It is further
ORDERED that Docket No. 22853-17 shall be severed from this consolidated group of cases. It is further
ORDERED that the case at Docket No. 22853-17 is calendared for trial during the Court's September 30, 2024, Portland, Oregon, trial session, scheduled to take place at the U.S. District Court, Mark O. Hatfield U.S. Courthouse, 1000 SW Third Avenue, Portland, Oregon, 97204, at a date and time certain of 10:00 a.m. (Pacific Time) on Wednesday, October 2, 2024. It is further
ORDERED that the parties' Pretrial Scheduling Order served July 24, 2023, as amended on December 20, 2023, and May 22, 2024, is amended as outlined below for Docket No. 22853-17:
| Event | Original Date | New Date |
| Last day to file Motions for Document Subpoena hearing | February 2, 2024 | August 5, 2024 |
| Last day to file stipulation of facts | June 28, 2024 (Stipulated Date: July 19, 2024) | August 12, 2024 |
| Last day to file Rule 91(£) motions to compel stipulation | July 19, 2024 | August 26, 2024, with responses due no later than earlier of (a) 21 days after the date of the filing of the relevant motion or (b) September 16, 2024 |
| Last day to file other pretrial motions, including motions in limine with respect evidentiary issues | July 22, 2024 | August 26, 2024, with responses due no later than earlier of (a) 21 days after the date of the filing of the relevant motion or (b) September 16, 2024 |
| Last day to exchange pretrial memorandums and file them with the Court | July 26, 2024 | September 9, 2024 |
| Last day for the parties to exchange or identify (if previously exchanged) any unagreed documents that the party intends to introduce at trial (excluding only | August 12, 2024 | September 16, 2024 |
| exhibits to be used solely for impeachment) |
It is further
ORDERED, with respect to the consolidated cases, that any further pretrial deadlines are suspended.
ORDERED, with respect to the consolidated cases, that on or before August 21, 2024, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the cases or stipulated decision documents.
This Order constitutes official notice of its contents to the parties.