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Excelsior Aggregates, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 20608-18 (U.S.T.C. Nov. 30, 2022)

Opinion

20608-18

11-30-2022

EXCELSIOR AGGREGATES, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge

These cases are calendared for trial at a special session of the Court beginning at 10:00 a.m., on Monday, December 5, 2022, in Atlanta, Georgia. On November 21, 2022, respondent filed a Motion in Limine to exclude the testimony of W. Milam Cain Sr., as embodied in two expert witness reports filed on October 17, 2022. Respondent contends that portions of the Cain reports present cumulative evidence. At this juncture the Court is unable to determine what evidence will ultimately be proven to be "cumulative" in these cases. Respondent alleges other defects in the Cain reports, but we conclude that these matters, while a proper subject for cross-examination, do not justify excluding the reports in their entirety. It is accordingly

ORDERED that respondent's Motion in Limine pertaining to W. Milam Cain Sr., filed November 21, 2022, is denied.


Summaries of

Excelsior Aggregates, LLC v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 20608-18 (U.S.T.C. Nov. 30, 2022)
Case details for

Excelsior Aggregates, LLC v. Comm'r of Internal Revenue

Case Details

Full title:EXCELSIOR AGGREGATES, LLC, BIG ESCAMBIA VENTURES, LLC, TAX MATTERS…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 20608-18 (U.S.T.C. Nov. 30, 2022)