Opinion
20608-18
11-02-2021
Excelsior Aggregates, LLC, Big Escambia Ventures, LLC, Tax Matters Partner, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial at a special session of the Court on Monday, June 27, 2022, in Atlanta, Georgia. On October 28, 2021, respondent filed a Motion to Set Pretrial Scheduling Order. Petitioner does not object to this Motion. Upon due consideration, it is
ORDERED that respondent's Motion to Set Pretrial Scheduling Order, filed October 28, 2021, is granted. It is further
ORDERED that the parties are directed to adhere to the following pre-trial schedule:
1. November 30, 2021: Last date to file any motions for summary judgment, including any motions for partial summary judgment.
2. April 13, 2022: Last date to file all other motions regarding fact discovery, including (i) motions to compel, (ii) motions for order to show cause under Tax Court Rule 91(f), and (iii) motions to review the sufficiency of the answers or objections to a request for admissions.
3. April 28, 2022: Exchange opening expert reports and lodge them electronically with the Court. Each expert witness report will include
a certification prepared by the witness that lists all documents and references such as books, articles, and other literature relied on to prepare the report and express the opinions therein. All documents and references described in the certification not previously exchanged by the parties, or that are not otherwise available commercially to the other party or in the public domain, must also be exchanged by April 28, 2022.
4. May 27, 2022: Exchange rebuttal expert reports and lodge them electronically with the Court.
5. May 27, 2022: Exchange pre-trial memoranda and file them electronically with the Court. The pre-trial memoranda shall list all witnesses who will or may testify at trial, including all experts, and provide brief summaries of the anticipated testimony of those witnesses.
6. June 10, 2022: Exchange any documents or materials that a party expects to use at trial (except solely for impeachment), but which are not stipulated.
7. June 10, 2022: Last date to file any motions in limine.
8. June 17, 2022: Exchange any demonstrative exhibits that the parties intend to use in their opening statements.
9. June 17, 2022: Last date to lodge supplemental stipulation of facts with attached exhibits.
10. June 27, 2022: Trial expected to commence.