Opinion
20608-18 7097-19 7703-19
10-14-2022
EXCELSIOR AGGREGATES, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
These consolidated cases are set for trial during the Court's Atlanta, Georgia, Special Session beginning on December 5, 2022. By Order dated March 16, 2022, we adopted a pre-trial scheduling order. On September 15, 2022, we granted the parties' Joint Motion to Modify Pretrial Scheduling Order, permitting them a four-day extension to exchange and lodge with the Court expert witness reports, and a four-day extension to exchange documents referenced in expert certifications.
On October 11, 2022, petitioners filed another Motion to Modify Pretrial Scheduling Order in which they represent that several of their experts require additional time to complete their reports. To accommodate their experts, petitioners request seven additional days for exchanging expert witness reports and three additional days for exchanging referenced documents.
On October 12, 2022, respondent filed an unopposed Motion for Leave to File Notice of Objection to petitioners' Motion and lodged with it an Objection. Respondent contends that further extension of the parties' agreed-upon pre-trial schedule would prejudice his case by leaving him with inadequate time to review petitioners' expert reports, locate rebuttal witnesses, obtain impeaching evidence, and prepare cross-examination. Respondent also contends that any extension of the deadline for exchanging rebuttal expert reports would leave him with inadequate time to file motions in limine before the November 18, 2022, deadline for filing such motions.
On October 12, 2022, petitioners filed an unopposed Motion for Leave to File a Reply to respondent's Objection and lodged with it a Reply in which they propose that the Court extend the deadlines for exchanging rebuttal expert witness reports and filing any motions in limine each by one week.
In light of these arguments, we will grant petitioners some but not all of the relief they seek. We will extend the time to exchange expert witness reports by three days. Extending this deadline from a Friday (October 14) to the following Monday (October 17) will afford petitioners' experts some additional time without greatly prejudicing respondent's trial preparation. We will not extend the deadline for exchanging referenced documents. We will grant petitioners' request to extend the deadlines for exchanging rebuttal expert witness reports and filing any motions in limine each by one week. Preserving the seven-day period between these two deadlines will address respondent's concerns, articulated in his Objection, about having enough time to prepare any motions in limine following the exchange of rebuttal reports.
In consideration of the foregoing, it is
ORDERED that respondent's Motion for Leave to File Notice of Objection, filed October 12, 2022, is granted. It is further
ORDERED that petitioners' Motion for Leave to File a Reply to respondent's Notice of Objection, filed October 12, 2022, is granted. It is further
ORDERED that petitioners' Motion to Modify Pretrial Scheduling Order, filed October 11, 2022, is granted in that the pre-trial schedule set forth in the Court's Order served March 16, 2022, is modified as follows, but in all other respects remains in full force and effect:
Pretrial Scheduling Order
Previous Deadline
New Deadline
Exchange expert witness reports and lodge them with Court
October 14, 2022
October 17, 2022
Exchange rebuttal expert witness reports and lodge them with Court
November 7, 2022
November 14, 2022
File any motions in limine
November 18, 2022
November 25, 2022