Opinion
26869-21 26872-21 26874-21 26877-21
02-22-2023
ESTATE OF ROMAN J. FINNEGAN, DECEASED, KEVIN C. TANKERSLEY, PERSONAL REPRESENTATIVE, & LYNETTE FINNEGAN, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega Judge
These cases are calendared for trial at the Court's Indianapolis, Indiana, Special Session scheduled to commence on August 14, 2023.
On February 17, 2023, the parties filed a Joint Status Report that contains a proposed pretrial schedule for these cases.
Upon due consideration and for cause, it is
ORDERED that the parties shall adhere to the following schedule in preparation for trial in these cases:
1. All motions for summary judgment shall be filed on or before May 16, 2023;
2. The parties shall disclose their preliminary witness list and exhibits list to each other on or before May 31, 2023;
3. Consistent with T.C. Rule 91(f), any motions related to stipulation shall be filed on or before May 31, 2023;
4. If the parties plan to call an expert witness at trial, the parties shall (1) lodge the expert report with the Court and (2) exchange the lodged report with opposing counsel on or before June 15, 2023;
5. Consistent with T.C. Rule 70(a)(2), the parties shall file any motions related to discovery on or before June 30, 2023;
6. The parties shall disclose (1) their identified potential witnesses and (2) exchange all documentation to which they will rely on at trial, unless mutually agreed by the parties, on or before June 30, 2023;
7. Any motions for the deposition for any identified expert (i.e. for whom an expert report has been filed) must be filed on or before June 30, 2023;
8. Any motion for continuance shall be filed on or before July 14, 2023;
9. On or before July 24, 2023, the parties must file one of the following: a proposed stipulated decision, a pretrial memorandum, a motion to dismiss for lack of prosecution, or a status report. The pretrial memorandum must set forth (i) the issues to be tried; (ii) a summary of the pertinent facts and applicable law; (iii) a description of any major evidentiary issues to arise at trial; and (iv) a description of any other significant problems on which a ruling will be required. The pretrial memoranda shall also list all witnesses who will or may testify at trial, including all experts, and provide brief summaries of the anticipated testimony of those witnesses. Witnesses who are not identified will not be permitted to testify without leave of the Court upon a sufficient showing of good cause;
10. All stipulations of fact and referenced exhibits shall be electronically filed on or before July 31, 2023; and
11. Any supplemental stipulation of facts and referenced exhibits, or any unagreed proposed trial exhibits, shall be electronically filed by August 7, 2023.