Opinion
16536-23
09-11-2024
CAPITOL PLACES II OWNER, LLC, HISTORIC PRESERVATION FUND 2014 LLC, A PARTNER OTHER THAN THE TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge.
This case is calendared for trial at the Court's Columbia, South Carolina special session, scheduled to begin January 13, 2025. The Court notes that this special session will only focus on non-valuation issues. The Court will set a further trial special session date at a later time.
Petitioner and the Commissioner filed a joint status report proposing a pretrial schedule, with certain areas of agreement and others of disagreement. Having considered the proposals, it is
ORDERED that the following pretrial schedule, which incorporates some of the parties proposed schedule, shall be followed in pretrial preparation and trial for this case:
1. September 27, 2024: Branerton conference.
2. October 2, 2024: Deadline to issue informal discovery.
3. October 27, 2024: Deadline to issue formal discovery.
4. November 14, 2024: Deadline to file motions for partial summary judgment.
5. November 15, 2024: Last day to exchange expert reports and lodge with the Court expert witness reports. Parties shall file a motion for leave to file expert report and lodge the expert report. These expert reports are only for non-valuation issues.
6. November 22, 2024: Exchange expert workpapers for January trial.
7. November 26, 2024: Deadline to file motions regarding discovery and/or motions to compel stipulation.
8. December 13, 2024: Last day to file stipulation of facts.
9. December 13, 2024: Last day to file pretrial memoranda.
10. December 23, 2024: Deadline to exchange non-demonstrative trial exhibits.
11. January 3, 2025: Last day to exchange rebuttal expert reports and lodge with the Court rebuttal expert witness reports. Parties shall file a motion for leave to file rebuttal expert report and lodge the rebuttal expert report. These rebuttal expert reports are only for non-valuation issues.
12. January 6, 2025: Deadline to exchange demonstrative trial exhibits, including charts, diagrams, printouts, etc., meant to be used at trial.
13. January 6, 2025: Deadline to file motions in limine for January trial.
14. January 8, 2025: Pretrial conference.
15. January 10, 2025: Deadline for all responses to motions in limine for January trial.
16. January 10, 2025: Deadline to exchange rebuttal expert workpapers for January trial.
17. January 13, 2025: Trial commences to focus only on valuation issues.
18. March 3, 2025: Last day to exchange expert reports and lodge with the Court expert witness reports. Parties shall file a motion for leave to file expert report and lodge the expert report. These expert reports are only for valuation issues.
19. March 10, 2025: Exchange valuation expert workpapers.
20. April 7, 2025: Last day to exchange rebuttal expert reports and lodge with the Court rebuttal expert witness reports. Parties shall file a motion for leave to file rebuttal expert report and lodge the rebuttal expert report. These rebuttal expert reports are only for valuation issues.
21. April 14, 2024: Exchange valuation rebuttal expert workpapers.
22. Further Trial Date TBD: Further trial as it relates to valuation issues.
Any events not addressed in this pretrial schedule will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.