Opinion
15054-21 4970-22
06-02-2023
ANA M. FRANKLIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge
These cases were called for Pre-trial Conference Hearing at the January 30, 2023, Birmingham, Alabama remote Trial Session of the Court. The parties appeared and were heard.
By Order dated April 27, 2023, at Docket Nos. 15054-21 and 4970-22, docket entries 60 and 58, respectively, the Court set these cases for trial at a remote Special Trial Session scheduled to commence on Tuesday, June 20, 2023.
On May 31, 2023, respondent filed with the Court a Motion in Limine to Exclude the Testimony of Heath Taylor, at Docket Nos. 15054-21 and 4970-22, docket entries 69 and 66, respectively. Respondent's Motion requests, pursuant to the provisions of Rules 143(a) and (g), Tax Court Rules of Practice and Procedure, and Rules 701 and 702, Federal Rules of Evidence, that the Court enter an Order excluding the testimony of Heath Taylor on the grounds that the petitioner failed to comply with Tax Court Rule 143(g) by failing to provide respondent, and lodge with this Court, a copy of Mr. Taylor's intended testimony. Respondent's Motion indicates that petitioner objects to the granting of this Motion.
After due consideration, and for cause, it is hereby
ORDERED that, on or before, June 12, 2023, petitioner shall file a response to respondent's Motion in Limine to Exclude the Testimony of Heath Taylor, filed May 31, 2023, at Docket Nos. 15054-21 and 4970-22, docket entries 69 and 66, respectively.