Opinion
13013-20
11-18-2024
DESOTO HOLDINGS LLC, DESOTO INVESTORS LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case is calendared for trial at the Court's Atlanta, Georgia, Special Trial Session scheduled to begin January 27, 2025.
On September 20, 2024, docket entry 131, the parties filed a Joint Status Report setting forth a proposed pretrial schedule and requesting that the Court enter an order setting the pretrial schedule in this case in accordance with the deadlines proposed in the Status Report.
By Order dated October 29, 2024, docket entry 140, the Court directed the parties to adhere to the pretrial schedule as set out in the Order.
On November 6, 2024, docket entry 146, the parties filed a Joint Motion to Modify Order indicating that an appraisal review expert of one of the parties had a family emergency limiting the party's ability to file the expert's opening report by the due date in the pretrial scheduling order, November 7, 2024. Therefore, the parties request a two-week extension to file these particular opening expert reports. Additionally, the parties request that the deadline for filing rebuttal expert reports specific to these opening reports be extended. The parties indicate that they will file their other expert reports (opening and rebuttal) on or before the due dates prescribed in the pretrial scheduling order.
After due consideration, it is
ORDERED that the parties' Joint Motion to Modify Order, filed November 6, 2024, docket entry 146, is granted in that the pretrial scheduling order set out in the Court's Order dated October 29, 2024, docket entry 140, is modified to extend the deadline for the parties to file their appraisal review opening expert reports to November 21, 2024, and to extend the deadline for the parties to file their appraisal review rebuttal expert reports to December 30, 2024. The parties are directed to adhere to the following amended pretrial schedule:
Item
Deadline
1.
Any expert reports, other than appraisal review expert reports, shall be exchanged and lodged with the Court. The parties shall file a motion for leave to file expert reports and lodge the expert reports.
Thursday, November 7, 2024
2.
All written discovery requests, including requests for interrogatories, production of documents, and requests for admission, shall be served and, if applicable, filed.
Wednesday, November 13, 2024
3.
Any appraisal review expert reports shall be exchanged and lodged with the Court. The parties shall file a motion for leave to file expert reports and lodge the expert reports.
Thursday, November 21, 2024
4.
Any motions for summary judgment, including any motions for partial summary judgment shall be filed.
Tuesday, November 26, 2024
5.
Any motions to compel discovery or motions to review the sufficiency of answers or objections to requests for admission shall be filed.
Friday, December 13, 2024
6.
Any rebuttal expert reports, other than appraisal review rebuttal expert reports, shall be exchanged and lodged with the Court. The parties shall file a motion for leave to file expert reports and lodge the expert reports.
Monday, December 16, 2024
7.
Any responses to motions for summary judgment, including any motions for partial summary judgment, shall be filed.
Thursday, December 19, 2024
8.
Any rebuttal appraisal review expert reports shall be exchanged and lodged with the Court. The parties shall file a motion for leave to file expert reports and lodge the expert reports.
Monday, December 30, 2024
9.
Any motions in limine shall be filed.
Monday, January 6, 2025
10.
The parties request that the Court schedule a document subpoena hearing on this date. Any requests for documents contained in any subpoena duces tecum shall be returned by the document subpoena hearing.
Wednesday, January 8, 2025
11.
Pretrial Memoranda shall be filed.
Thursday, January 9, 2025
12.
Any responses to motions to compel discovery or motions to review the sufficiency of answers or objections to requests for admission shall be filed.
Friday, January 10, 2025
13.
Any motions to compel stipulation under Rule 91(f) shall be filed.
Monday, January 13, 2025
14.
Any oppositions to motions in limine shall be filed.
Monday, January 13, 2025
15.
All unstipulated documents, other than impeachment documents, shall be exchanged.
Friday, January 17, 2025
16.
Any demonstrative exhibits for use in opening statements shall be exchanged.
Friday, January 24, 2025
17.
Trial Commences
Monday, January 27, 2025
Any events not addressed in this pretrial schedule will be governed by the standard timeframes set forth in the Tax Court Rules of Practice and Procedure.