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Estate of O'Malley v. Comm'r of Internal Revenue

United States Tax Court
Feb 22, 2023
No. 18633-13 (U.S.T.C. Feb. 22, 2023)

Opinion

4508-15L

02-22-2023

ESTATE OF EILEEN A. O'MALLEY, DECEASED, MARY A. SHANNON, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Joseph W. Nega, Judge.

This case is calendared for trial at the Court's Special Session in Chicago, Illinois, commencing on August 7, 2023.

On February 17, 2023, the parties filed a Joint Status Report that contains a proposed pretrial schedule.

Upon due consideration and for cause, it is ORDERED that the parties should adhere to the following schedule in preparation for trial:

1. Any motion for summary judgment shall be filed on or before June 8, 2023;
2. Any motions related to discovery or stipulations shall be filed on or before June 23, 2023;
3. Any motions for leave to file an expert report shall be filed on or before July 10, 2023;
4. Each party shall file a pretrial memorandum on or before July 17, 2023, which sets 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 Court upon a sufficient showing of good cause;
5.All stipulations of facts and referenced exhibits shall be electronically filed by July 24, 2023; and
6.Any supplemental stipulation of facts and referenced exhibits, and unagreed proposed trial exhibits, shall be electronically filed by July 31, 2023.


Summaries of

Estate of O'Malley v. Comm'r of Internal Revenue

United States Tax Court
Feb 22, 2023
No. 18633-13 (U.S.T.C. Feb. 22, 2023)
Case details for

Estate of O'Malley v. Comm'r of Internal Revenue

Case Details

Full title:ESTATE OF EILEEN A. O'MALLEY, DECEASED, MARY A. SHANNON, EXECUTOR…

Court:United States Tax Court

Date published: Feb 22, 2023

Citations

No. 18633-13 (U.S.T.C. Feb. 22, 2023)