Opinion
27453-21
09-06-2023
CHA Holdings, Inc. and Subsidiaries, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
MARK V. HOLMES JUDGE
This R&D credit case was on the Court's June 12, 2023 trial calendar for Buffalo, New York. We continued it because the parties agreed that it would probably need a special session and months of pretrial preparation. We spoke with them today about how to move the case forward. One problem is securing a date for courtroom space given the unusually large number of cases that counsel for both sides have that are also heading to trial. Another is the astonishing volume of documentary evidence that it likely to be produced. It is therefore
ORDERED that on or before October 6, 2023, the parties shall file a joint status report that describes any agreement they've reached on a trial date in mid- 2024 for a two-week special session. It is also
ORDERED that that status report shall include dates for at least the following events:
1. Identification of each witness expected to be called by name, address, qualifications of the witness, and a brief summary of the expected testimony of each such witness.
2. Completion of formal and informal discovery.
3. Deadline for filing discovery motions.
4. Deadline for exchange and lodging with the Court of expert witness
5. Deadline for filing any motions concerning stipulations of fact.
6. Deadline for submitting any dispositive motions.
7. Deadline for submitting any other pretrial motions (e.g. motions in limine to exclude evidence or to shift the burden of proof).
8. Identification and exchange of any exhibits that each party may offer into evidence as part of his case in chief (excluding only exhibits to be used solely for impeachment).
9. Lodging of stipulations of fact with Court.
10. Submission of trial memoranda with Court.
Because of some of the uncertainties that the parties mentioned they face this far in advance of trial, the Court would expect to be very flexible in changing any deadlines.