Opinion
26869-21 26872-21 26874-21 26877-21
07-07-2023
ESTATE OF ROMAN J. FINNEGAN, DECEASED, v. COMMISSIONER OF INTERNAL REVENUE, Respondent KEVIN C. TANKERSLEY, PERSONAL REPRESENTATIVE & LYNETTE FINNEGAN, Petitioners
ORDER
Joseph W. Nega Judge
These consolidated cases are presently calendared for trial at the special session of the Court scheduled to commence on Monday, August 14, 2023, in Indianapolis, Indiana. On May 31, 2023, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not Be Accepted as Established Pursuant to Rule 91(f) (91(f) motion). In an Order to Show Cause issued June 14, 2023 the Court granted respondent's 91(f) motion and directed petitioners to file a response by July 5, 2023. On July 5, 2023, petitioners filed a response to the Order to Show Cause.
Rule 91(a)(1) requires the parties to stipulate, to the fullest extent practicable, to all facts, all documents, and all evidence "which fairly should not be in dispute." A comprehensive stipulation of facts will facilitate resolution of these cases. Therefore, the Court strongly encourages the parties to communicate in good faith to narrow or resolve the factual issues. The Court will hold its Order to Show Cause in abeyance until the parties have had the opportunity to respond to this Order and/or file a comprehensive stipulation of facts.
We will direct the parties to file a status report, informing the Court of their efforts to finalize a stipulation of facts.
Accordingly, it is
ORDERED that, on or before July 21, 2023, the parties shall file a joint status report (or separate reports if a joint report is not possible), informing the Court of their efforts to finalize a stipulation of facts. The report shall specifically identify the communications made between the parties in their efforts and list any issues outstanding between the parties. The parties need not file a status report if a stipulation of facts has been filed prior to that date.