Opinion
14870-20 14875-20
04-26-2023
MICHAEL DAVIS & AMY L, DAVIS, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On April 13, 2023, the parties filed a Joint Motion for Continuance wherein they move that the Court continue these consolidated cases for trial at a special trial session in Atlanta, Georgia to commence on July 17, 2023. The parties provided proposed pretrial deadlines for our consideration. Subsequent to the filing of their motion, the parties orally agreed to postpone the trial start date to July 31, 2023.
Upon due consideration of the foregoing and for the efficient disposition of this case, it is
ORDERED that the parties Joint Motion for Continuance, filed on April 13, 2023, is granted and these cases are stricken for trial from the Court's May 30, 2023, trial session in Atlanta, Georgia. It is further
ORDERED that these cases are calendared for trial at a special session of the Court beginning at 10:00a.m., on Monday, July 31, 2023, at the United States Tax Court, Russell Federal Building & Courthouse, 75 Ted Turner Dr., S.W., Room 1136, Atlanta, Georgia 30303. It is further
ORDERED that all written discovery requests, including requests for interrogatories, production of documents, or for admission, shall be filed on or before May 8, 2023. It is further
ORDERED that any motions for summary judgment or other dispositive motions shall be filed on or before May 25, 2023. It is further
ORDERED that any responses to discovery requests or 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
ORDERED that any motions to compel stipulations pursuant to Tax Court Rule 91(f) shall be filed on or before June 23, 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 June 26, 2023. It is further
ORDERED that each party shall file either a proposed stipulated decision, status report, a motion to dismiss for lack of prosecution, or a pretrial memorandum, on or before July 3, 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 July 14, 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.
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 July 14, 2023. The Court may refuse to receive into evidence any document or material that is not exchanged on or before July 14, 2023. It is further
ORDERED that all motions in limine, if any, shall be filed on or before July 10, 2023, and opposition to any motion in limine shall be filed on or before July 17, 2023. It is further
ORDERED that all rebuttal 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 July 14, 2023
ORDERED that any demonstrative exhibits used in opening statements shall be exchanged between the parties on or before July 24, 2023.
This Order constitutes official notice of the same to the parties.