Opinion
15018-16 25413-16 26117-16
10-12-2021
Frank L. Chapin & Sydney L. Gutierrez-Chapin, et al., Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Juan F. Vasquez, Judge.
On September 29, 2021, the parties filed their Joint Response to Order of the Court (joint response). Therein petitioners' counsel estimated that it would take three days to complete petitioners' case in chief, and respondent's counsel stated that "presentation of his [respondent's] remaining witnesses will take between two and two and a half days."
Upon due consideration, it is
ORDERED that, on or before October 15, 2021, the parties shall file a supplement to the joint response clarifying whether they have accounted for cross examination in estimating the amount of time they will need to present their respective cases. It is further
ORDERED that, on or before December 3, 2021, the parties shall file any supplemental stipulations of fact together with all newly stipulated documents. It is further
ORDERED that, on or before December 3, 2021, the parties shall file all documents or materials (except impeachment documents or materials) that a party expects to use at trial that have not been filed with the Court in a stipulation of facts or supplemental stipulation of facts. Such documents shall be marked and filed as Proposed Trial Exhibits. The Court may refuse to receive in evidence any document or material that is not filed as a Proposed Trial Exhibit on or before December 3, 2021. The Court expects the parties to coordinate the numbering of their Proposed Trial Exhibits. It is further
ORDERED that all motions in limine shall be filed on or before January 3, 2022. It is further
ORDERED that all written responses, if any, to motions in limine shall be filed on or before January 7, 2022.
1