Opinion
27453-21
11-20-2023
CHA Holdings, Inc. and Subsidiaries, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
This R&D credit case is calendared for a 2-week trial at a special session of the Court starting on Monday, September 16, 2024 in the Center Courtroom at the United States Tax Court, in Washington, D.C.
The Court had ordered the parties to file a joint status report proposing a pretrial order, which they have done. It is therefore
ORDERED that the following schedule shall govern the remaining preparation of this case for trial: March 20, 2024 Deadline for submitting any dispositive motions April 19, 2024 Deadline for filing discovery motions.
May 17, 2024 Completion of formal and informal discovery (including Requests for Admissions).
July 18, 2024 Deadline for exchange and lodging with the Court of expert witness reports.
July 18, 2024 Deadline for filing any motions concerning stipulations of fact. August 2, 2024 Deadline for Pretrial Memorandum, including the 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.
August 16, 2024 Deadline for submitting any other pretrial motions (e.g. motions in limine to exclude evidence or to shift the burden of proof). August 16, 2024 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).
August 26, 2024 Lodging of stipulations of fact 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, though not the trial date itself.