Opinion
14870-20 14875-20
01-25-2023
MICHAEL DAVIS & AMY L. DAVIS, ETAL.,[1] PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
ORDER
Christian N. Weiler, Judge
This case is calendared for trial at a special trial session of the Court, beginning on May 30, 2023, in Atlanta, Georgia. On January 19, 2023, the parties filed a joint Status Report requesting that the Court consider their proposed pretrial deadlines.
After due consideration and for the efficient disposition of this case, it is
ORDERED that any motions for summary judgment or other dispositive motions shall be filed on or before March 31, 2023. It is further
ORDERED that any motions to compel responses to discovery, motions to review the sufficiency of answers or objections to requests for admissions, or for sanctions regarding discovery shall be filed on or before April 14, 2023. It is further
ORDERED that any motions to compel stipulations pursuant to Tax Court Rule 91(f) shall be filed on or before April 28, 2023. It is further
ORDERED that all expert witness reports, if any, including copies of any nonpublicly available documents referenced or relied upon by said expert in preparation of the report, shall be lodged with the Court and exchanged between the parties on or before May 2, 2023. It is further
ORDERED that all documents or materials (except impeachment documents or materials) that a party expects to use at trial and are not in the Stipulation of Facts, shall be identified and exchanged between the parties on or before May 9, 2023.
The Court may refuse to receive into evidence any document or material that is not exchanged on or before May 9, 2023. It is further
ORDERED that each party shall file a pretrial memorandum on or before May 9, 2023. The pretrial memorandum shall set forth:
(1)(a) The issues of fact (including any issues subsidiary to the ultimate issues) and (b) the issues of law (including any issues subsidiary to the ultimate issue) to be resolved by the Court. Such issues should be set forth in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed;
(2)(a) A description of any major evidentiary issues expected to arise at trial and (b) a description of any other significant problems on which a ruling will be required; and
(3) A list of all witnesses who will or may testify at trial, including all experts, and brief summaries of the anticipated testimony of those witnesses. Witnesses who are not identified will not be permitted to testify at trial without leave of Court upon sufficient showing of good cause.The pretrial memorandum shall advise the Court of the estimated trial time. It is further
ORDERED that an executed first stipulation of facts, together with exhibits, shall be filed on or before May 16, 2023. Any supplemental stipulations of facts may be filed with the Court at any time before trial; however, it is intended that the parties will attempt to reach a stipulation of facts that is as comprehensible as possible. It is further
ORDERED that all motions in limine, if any, shall be served and filed on or before May 16, 2023, and opposition to any motions in limine shall be served and filed on or before May 23, 2023. It is further
ORDERED that any rebuttal expert witness reports, including copies of any nonpublicly available documents referenced or relied upon by said expert in preparation of his or her report, if any, shall be lodged with the Court and exchanged between the parties on or before May 19, 2023.
This Order constitutes official notice of the same to the parties.