Opinion
20608-18 7097-19 7703-19
10-27-2022
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 calendared for trial at the Court's special session in Atlanta, Georgia, beginning December 5, 2022. On October 7, 2022, respondent filed a Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f). Respondent directed this Motion to a proposed Fifth Supplemental Stipulation of Facts; at that time the parties were still negotiating revisions to that Stipulation and its exhibits. Respondent appears to have filed his Motion protectively because of an impending deadline of October 7, 2022, set forth in the Pretrial Order (docket entry #97), for filing Rule 91(f) Motions.
On October 21, 2022, petitioners filed a Response to the Motion. On the basis of petitioners' Response, it seems to us that the parties, with additional time, should be able to resolve whatever issues remain regarding the Fifth Supplemental Stipulation of Facts. (We understand that petitioners may wish to reserve hearsay or other objections to certain exhibits to that Stipulation, and we will address those objections later.) We will therefore deny respondent's Motion at this time.
We note that the Pretrial Order established November 21, 2022, as the deadline for "lodg[ing] any supplemental stipulation of facts with attached exhibits." During a telephone conference on October 24, 2022, the parties explained that they were now negotiating about another stipulation of facts. To allow the parties flexibility in their negotiations, the Court will extend to December 5, 2022, the first day of trial, the deadline for submitting any additional stipulations of facts. If the parties need a further extension for that purpose, they may address that subject at the start of trial.
In consideration of the foregoing, it is
ORDERED that respondent's Motion for Order to Show Cause Pursuant to Rule 91(f), filed October 7, 2022, is denied.