Opinion
12428-20
03-27-2023
CORNING PLACE OHIO, LLC, CORNING PLACE OHIOINVESTMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
Trial of this case commenced on March 21, 2023, in Cleveland, Ohio. The case involves a charitable contribution deduction claimed for the donation of a conservation easement in 2016. On February 8, 2023, respondent filed the opening expert reports of Charles Brigden and Raymond Krasinski. On February 23, 2023, petitioner filed a rebuttal report authored by Joseph Marinucci, former President and CEO of Downtown Cleveland Alliance, directed to the affirmative opening reports of Messrs. Brigden and Krasinski. On March 14, 2023, respondent filed a Motion in Limine to exclude from evidence the rebuttal report and anticipated testimony of Mr. Marinucci. By Order served March 16, 2023, we directed petitioner to file a response to the Motion, noting that the Court would hear argument on the Motion at the outset of trial. On March 20, 2023, petitioner timely filed an Objection to the Motion.
On March 21, 2023, we heard argument on the Motion. After hearing argument, we ruled that Mr. Marinucci's report presents appropriate rebuttal testimony (as opposed to a disguised opening report) and that respondent can explore any issues regarding bias during cross-examination. For these reasons and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion in Limine to exclude from evidence the rebuttal report and anticipated expert testimony of Joseph Marinucci, filed March 14, 2023, is denied.