Opinion
17626-23
11-14-2024
ESTATE OF SHARON F. GALLIANI, DECEASED, RAYMOND A. GALLIANI, SUCCESSOR IN INTEREST AND RAYMOND A. GALLIANI PETITIONER(S), v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kashi Way Judge
On July 18, 2024, petitioners filed a Motion to Calendar this case for a two-week special trial session to occur either between January 21, 2025, and February 24, 2025, or on the next available date on the Court's calendar that falls on or after April 7, 2025. On October 7, 2024, during the Court's San Francisco, California, trial session, the parties appeared and were heard on petitioners' Motion to Calendar.
This case concerns purported deficiencies from tax years 2000-03 and 2005-16 involving petitioners Raymond A. Galliani and the Estate of Sharon F. Galliani. Mr. Galliani, in addition to being a petitioner, is also the Estate's successor in interest and the widower of Sharon Galliani. Mr. Galliani is 88 years old. Petitioners seek to calendar the case in light of Mr. Galliani's advanced aged and his importance as a fact witness at the trial. Petitioners in their petition have requested that the trial take place in San Francisco, California.
Respondent objected to petitioners' Motion to Calendar, arguing that it would prejudice the Commissioner's case by shortening the period during which respondent could conduct discovery and arrange for expert testimony. Respondent proposed that a two-week trial be scheduled beginning September 25, 2025. Respondent acknowledged that Mr. Galliani's age is a concern that may hinder his availability to testify at trial but proposed instead that his testimony be preserved through a deposition pursuant to Rules 80 and 81 of the Tax Court Rules of Practice and Procedure.
In light of the positions of the parties, and in consideration of both Mr. Galliani's advanced age and the need for respondent to engage in appropriate discovery and trial preparation, the Court has decided to bifurcate the trial. There will be an initial special trial session in January 2025 intended solely to give Mr. Galliani an opportunity to testify followed by a second trial session in May 2025 for the remainder of the case.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioners' July 18, 2024, Motion to Calendar is granted. It is further
ORDERED that this case is calendared for trial at a special session of the Court starting at 10:00 a.m., on Tuesday, January 21, 2025, in Room 2-1408, Burton Federal Building & U.S. Courthouse, 450 Golden Gate Avenue, San Francisco, California 94102, for the sole purpose of hearing Mr. Galliani's testimony. Any opening statements shall focus on the nature and purpose of this testimony. The parties will have an opportunity to offer more comprehensive opening statements when the trial resumes in May. It is further
ORDERED that the trial shall resume at 10:00 a.m., on Monday, May 5, 2025, in Room 2-1408, Burton Federal Building & U.S. Courthouse, 450 Golden Gate Avenue, San Francisco, California 94102, and that the parties must seek leave of the Court to recall Mr. Galliani to testify during this portion of the special session. It is further
ORDERED that the parties shall, on or before December 13, 2024, file a joint status report that should include the then-present status of this case and a proposed pretrial scheduling order. It is further
ORDERED that the parties shall, on or before December 20, 2024, file with the Court a joint stipulation of facts and proposed trial exhibits relating to Mr. Galliani's testimony.
This Order constitutes official notice of trial to the parties.