Opinion
15054-21 4970-22
01-10-2023
ANA M. FRANKLIN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
By Order dated December 19, 2022, for Docket Nos. 15054-21 and 4970-22, at docket entries 31 and 27, respectively, these consolidated cases were calendared for Pretrial Conference Hearing at the Court's January 30, 2023, Birmingham, Alabama remote Trial Session. Because this trial session is being conducted remotely, the place of trial is for administrative purposes only.
For purposes of the January 30, 2023, Pretrial Conference scheduled in these consolidated cases, paragraphs 6 and 7 of the Court's Standing Pretrial Order, issued September 30, 2022, for Docket Nos. 15054-21 and 4970-22, at docket entries 20 and 16, respectively, is amended as follows:
6. No later than 7 days before the scheduled January 30, 2023, Pretrial Conference: The parties must file a Joint Stipulation of Facts with all stipulated documents marked as Exhibits. Documents and pages should be numbered for parties to easily identify documents and pages within documents. Extensions of time should be requested by motion.
A. Stipulation of Facts. All facts and documents must be stipulated (agreed upon in writing) to the maximum extent possible. If a complete Stipulation of Facts is not ready for submission no later than January 23, 2023, unless otherwise ordered by the Court, and if the Court determines that this is due to lack of cooperation by either party, the Court may order sanctions against the uncooperative party.
B. Proposed Trial Exhibits. All documents or materials (except impeachment documents or materials) that a party expects to use at a future trial that are not in the Stipulation of Facts should be exchanged with the opposing party as Proposed Trial Exhibits to facilitate a productive pretrial conference.
7. No later than the scheduled January 30, 2023, Pretrial Conference: The parties should file with the Court a Supplemental Joint Stipulation of Facts with any additional agreed Proposed Trial Exhibits. Any unagreed Proposed Trial Exhibits may be filed for the convenience of the Pretrial Conference discussion.
See the Court's website (www.ustaxcourt.gov) for instructions on identifying documents and numbering pages.
After due consideration, and for cause, it is
ORDERED that paragraphs 6 and 7 of the Court's Standing Pretrial Order, issued September 30, 2022, for Docket Nos. 15054-21 and 4970-22, at docket entries 20 and 16, respectively, are amended solely for purposes of the scheduled January 30, 2023, Pretrial Conference, as previously described in this Order.