Opinion
12981-19 12982-19
03-28-2022
Estate of Bernard J. Macelhenny, Jr., Deceased, Donor, Michael P. Macelhenny and Catherine Macelhenny Dann, Co-Executors, Et Al., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Judge
Upon due consideration of the parties' joint status report, filed March 23, 2022, it is
ORDERED that the parties shall adhere to pretrial schedule as follows:
Event
Event
1
Deadline for serving formal discovery, including interrogatories, requests for production of documents, and requests for admissions.
03/25/2022
2
Deadline for serving formal discovery, including interrogatories, requests for production of documents, and requests for admissions.
04/08/2022
3
Deadline for serving notices of deposition or filing any motions for deposition with respect to any non-expert witnesses.
04/22/2022
4
Deadline to file any motions to compel discovery, to review the sufficiency of the answers or objections to requests for admissions, for sanctions regarding responses to discovery and requests for admissions, and motions to compel depositions of non-expert witnesses.
05/02/2022
5
Deadline for exchange and lodging with the Court of opening expert witness reports. A case-in-chief expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial.
05/09/2022
6
Exchange expert workpapers relating to opening expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4).
05/13/2022
7
Deadline for filing with the Court pretrial memoranda. The pretrial memoranda shall set forth the issues to be tried, along with a summary of relevant facts and applicable law with respect thereto, in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed. The pretrial memoranda shall identify any evidentiary issues expected to arise at trial, as well as any other significant issue on which a ruling will be required by the Court. The pretrial memoranda also shall identify all witnesses expected to testify at trial, including expert witnesses, and shall include brief summaries of the anticipated testimony of those non-expert witnesses. Witnesses who are not so identified will not be permitted to testify at trial unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause although the parties may reserve the right to call witnesses listed by the other party, or for the purpose of rebuttal or impeachment, or to testify to documents or evidence obtained after the date of the pretrial memoranda.
05/18/2022
8
Identify in writing and exchange (if not previously exchanged) any documents and written material anticipated to be offered as evidence that have not been stipulated to by the parties (except documents and written materials intended to be used solely for impeachment purposes). Any documents or written materials not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause.
05/18/2022
9
Deadline to file any motions to compel stipulation.
05/20/2022
10
Deadline for filing first stipulation of facts with the Court along with all referenced exhibits. The filing of this first stipulation of facts does not preclude the parties from submitting to the Court additional stipulations of facts not inconsistent with the first stipulation of facts.
05/20/2022
11
Exchange formal exhibit lists (excluding trial demonstratives and documents to be used solely for impeachment).
05/25/2022
12
Deadline for exchange and lodging with the Court of expert witness rebuttal reports. A rebuttal expert witness for whom a report is not exchanged under this
05/27/2022
paragraph will not be permitted to testify without approval of the Court before trial.
13
Exchange expert workpapers relating to rebuttal expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4).
05/27/2022
14
Deadline to file any motions in limine.
06/01/2022