Opinion
14870-20 14875-20
10-06-2023
MICHAEL DAVIS & AMY L. DAVIS, ET AL., 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 13, 2024, in Atlanta, Georgia. On September 22, 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 14, 2024. It is further
ORDERED that the parties shall file all motions regarding fact discovery, including motions to compel, on or before March 29, 2024. It is further
ORDERED that any motions to compel stipulations pursuant to Tax Court Rule 91(f) shall be filed on or before March 29, 2024. It is further
ORDERED that all expert witnesses are to be identified and opening expert reports are to be lodged with the Court and exchanged between the parties on or before April 12, 2024. It is further
ORDERED that each party shall file a pretrial memorandum on or before April 22, 2024. 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 all other documents or materials (except impeachment documents or materials) that a party expects to use at trial (including demonstratives used during opening statements) and that are not in the Stipulation of Facts, shall be identified and exchanged between the parties on or before April 29, 2024. It is further
ORDERED that any rebuttal expert witness reports, including copies of any non-publicly available documents referenced or relied upon by said expert in preparation of the report, if any, shall be lodged with the Court and exchanged between the parties on or before May 3, 2024. It is further
ORDERED that a proposed stipulation of facts and any remaining proposed trial exhibits shall be filed by the parties on or before May 6, 2024. It is further
ORDERED that all motions in limine, if any, shall be served and filed on or before May 6, 2024. It is further
ORDERED that that opposition to motions in limine, if any, shall be served and filed on or before May 10, 2024.
This Order constitutes official notice of the same to the parties.