Opinion
31765-21
06-26-2024
CANARY AGGREGATES, LLC, ORNSTEIN-SCHULER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
Pending before the Court is a third-party Motion to Intervene, filed May 28, 2024. On June 20, 2024, petitioner filed a Response to the pending motion and on June 21, 2024, respondent filed a Response. Upon due consideration, it is
ORDERED that this case is calendared for hearing on the above-referenced motion at the Tampa, Florida Special Session of the Court scheduled to commence on September 17, 2024, at a time and date certain of 10:00 a.m., on Thursday, September 19, 2024, in Room 1201, Timberlake Federal Annex, 501 East Polk Street, Tampa, Florida 33602. The parties are advised that this case will not be called until Thursday September 19, 2024. The hearing will be an evidentiary hearing at which time the parties may present testimony and proposed exhibits. A stipulation of facts under Rule 91 would be appropriate. It is further
ORDERED that the persons seeking to intervene are directed on or before July 15, 2024, to file with the Court a supplement to their motion and tell us their percentage of partnership ownership, including an explanation of any indirect interests they own. The persons seeking to intervene are also directed to tell us why they should be allowed to participate according to I.R.C. section 6226(c) and (d)(1) (A) and Tax Court Rules of Practice and Procedure 245(c) and 248(b)(4) including the tax consequences of the settlement on the intervenors and other facts that demonstrate a substantial need to intervene as well as the intervenors' preparedness to litigate this case. The persons seeking to intervene should also address Oceanic Leasing v. Commissioner, T.C. Memo. 1996-458. It is further
ORDERED that the parties should adhere to the following prehearing schedule:
. August 20, 2024 -- Last day to submit a Stipulation of Facts, along with all referenced exhibits.
. August 30, 2024 -- A list of witnesses shall be identified and exchanged with a brief summary of the anticipated testimony of such witnesses.
. September 3, 2024 -- Last day to identify and exchange any documents or materials anticipated to be offered into evidence that were not previously exchanged. Any written material not identified and exchanged will not be received into evidence unless otherwise agreed by the parties or allowed by the Court for good cause shown.It is further
ORDERED that in addition to the usual service upon the parties, the Clerk of the Court shall serve a copy of this Order on Joseph A. DiRuzzo, III, Margulis Gelfand Diruzzo & Lambson, 401 East Las Olas Blvd., Suite 1400, Ft. Lauderdale, FL 33301, Daniel M. Lader, Margulis Gelfand DiRuzzo & Lambson, 401 East Las Olas Blvd., Suite 1400, Ft. Lauderdale, FL 33301, and Brian P. Ketcham, Ketcham Law PLLC, 52 Duane Street, 7th Floor, New York, NY 10007.
This Order constitutes official notice of its contents to the parties.