Opinion
20608-18 7097-19 7703-19
03-16-2022
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 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 March 11, 2022, the parties filed a joint Motion to Set Pretrial Scheduling Order. Upon due consideration, it is
ORDERED that the parties' joint Motion to Set Pretrial Scheduling Order, filed March 11, 2022, is granted. It is further
ORDERED that the parties are directed to adhere to the following pre-trial schedule:
1. May 2, 2022: Last date to file any motions for summary judgment, including any motions for partial summary judgment.
2. August 12, 2022: Last date to lodge a second supplemental stipulation of facts with attached exhibits.
3. October 7, 2022: Last date to file any motions to compel discovery, motions for order to show cause under Tax Court Rule 91(f), motions to compel deposition of nonparty witnesses, and motions to review the sufficiency of answers or objections to requests for admissions.
4. October 10, 2022: Exchange expert witness reports and lodge them with the Court. Each expert witness report shall 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, shall be exchanged by October 17, 2022.
5. November 7, 2022: Exchange any rebuttal expert witness reports and lodge them with the Court.
6. November 14, 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.
7. November 18, 2022: Exchange any documents or materials that a party expects to use at trial (except solely for impeachment), but which are not stipulated.
8. November 18, 2022: Last date to file any motions in limine.
9. November 21, 2022: Exchange any demonstrative exhibits that the parties intend to use in their opening statements.
10. November 21, 2022: Last date to lodge any supplemental stipulation of facts with attached exhibits.
11. December 5, 2022: Trial expected to commence.
This Order supersedes any previous pre-trial scheduling order.