Opinion
11369-16 23895-16 24113-16 7434-17 14691-17 14692-17 3429-19
09-08-2022
CD LISTENING BAR, INC, ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
These cases are calendared for trial during the Court's two-week special trial session beginning on April 17, 2023, in Phoenix, Arizona. On September 2, 2022, the parties filed a joint status report in which they proposed a pre-trial schedule, which the Court finds acceptable in all respects. Upon due consideration, it is
ORDERED that the parties are directed to adhere to the following pre-trial schedule:
(a) October 7, 2022: Last date for identifying expert witnesses (except rebuttal experts) by exchanging (i) the expert's name and business address; (ii) the expert's curriculum vitae; (iii) a list of all publications authored by the expert within the preceding ten years; (iv) a listing of any other cases in which the witness has testified as an expert at trial or by deposition within the preceding four years; and (v) a summary of anticipated topics of the expert's testimony;
(b) November 18, 2022: Lodge the First Stipulation of Facts and attached Exhibits;
(c) November 21, 2022: Supplemental identification of expert witnesses who were retained after October 7, 2022 (by exchanging the information listed in paragraph (a));
(d) December 9, 2022: Identification of each fact witness expected to be called by name, address, and a brief summary of the expected testimony of each witness;
(e) January 9, 2023: Last date for serving interrogatories, requests for production of documents, and requests for admissions;
(f) January 9, 2023: Last date for serving notices of party and non-party fact witness depositions;
By agreeing to this deadline, neither party agrees to depositions nor waives the right to object to deposition.
(g) February 8, 2023: Last date to file dispositive motions, including any Motion for Partial Summary Judgment;
(h) February 8, 2023: Exchange expert reports and lodge with the Court;
(i) February 15, 2023: Exchange expert workpapers relating to opening expert reports. Expert workpapers include (i) any facts, data, documents, or other information considered by the expert witness in forming the opinions to be offered by the expert (the "Opinions"), including assumptions that the party's attorney provided and that the expert relied on in forming the Opinions, (ii) any exhibits to the Report that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions including any formulas contained therein; and (v) activity logs and timekeeping records for any expert witness and anyone who assisted any expert witness with the engagement;
(j) February 15, 2023: Last date to file all other motions regarding fact discovery, including (i) motions to compel responses to interrogatories and requests for production of documents and (ii) motions to review the sufficiency of the answers or objections to a request for admissions;
(k) February 15, 2023: Last date for identifying rebuttal expert witnesses by exchanging (i) the rebuttal expert's name and business address; (ii) the rebuttal expert's curriculum vitae; (iii) a list of all publications authored by the rebuttal expert within the preceding ten years; (iv) a listing of any other cases in which the witness has testified as an expert at trial or by deposition within the preceding four years; and (v) a summary of anticipated topics of the rebuttal expert's testimony;
(l) February 15, 2023: Last date for serving notices of expert witness depositions;
By agreeing to this deadline, neither party agrees to depositions nor waives the right to object to deposition.
(m) March 1, 2023: Last date to file motions for a document subpoena hearing;
(n) March 1, 2023: Last date to file motions with respect to party and non- party fact witness deposition notices served by January 9, 2023;
(o) March 8, 2023: Exchange rebuttal expert reports and lodge with the Court;
(p) March 15, 2023: Exchange expert workpapers relating to rebuttal expert reports. Expert workpapers include the information listed in paragraph (n);
(q) March 15, 2023: Last date to file motions with respect to expert witness deposition notices served by February 15, 2023;
(r) March 15, 2023: Last date for any experts that have already lodged a report in these cases to supplement their opening or rebuttal reports with typographical corrections only;
(s) March 15, 2023: Last date to lodge all supplemental stipulations of fact and attached Exhibits;
(t) March 17, 2023: The parties must file one of the following: a Proposed Stipulated Decision, a Pretrial Memorandum, a Motion to Dismiss for Lack of Prosecution, or a Status Report. The Pretrial Memoranda shall follow the form attached to the Court's Standing Pretrial Order dated November 18, 2021;
(u) March 24, 2023: Last date to file any motions in limine with respect to expert reports or any other evidentiary issues in the case, including but not limited to, motions to shift the burden of proof, motions to strike all or part of any expert report, and any other non-dispositive motions;
(v) March 31, 2023: Last date to file motions to compel stipulations under Tax Court Rule 91(f);
(w) April 3, 2023: Last date to file responses to motions in limine;
(x) April 3, 2023: Last date for the parties to exchange or identify any unagreed documents that the party intends to introduce at trial (excluding only exhibits to be used solely for impeachment);
(y) April 17, 2023: Trial commences.
Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.