Opinion
27494-16 21889-21
03-16-2023
GARY C. GEORGE & ROBIN A. GEORGE, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge.
These cases are calendared for a Special Trial Session of the Court in Little Rock, Arkansas beginning on January 22, 2024.
On February 17, 2023, the parties filed a joint status report that included a proposed pretrial schedule.
Upon due consideration, it is
ORDERED that the parties comply with the following deadlines and requirements, unless the Court, upon request, grants an extension:
July 11, 2023
Last date to serve formal discovery, including interrogatories, requests for production of documents, and requests for admissions.
August 18, 2023
Last date to file any motions to compel discovery, motions to review motions to compel discovery, motions to review the sufficiency of the answers or objections to requests for admissions, motions for sanctions regarding responses to discovery, and requests for admissions.
September 1, 2023
Last date to file any (non-movant) oppositions to any motions to compel discovery, to review the sufficiency of the answers or objections to requests for admissions, for sanctions regarding responses to discovery, and requests for admissions.
September 11, 2023
Last date to file all motions for summary judgment and any and all other dispositive motions.
October 11, 2023
Last date to file all (non-movant) responses to motions for summary judgment and any and all other dispositive motions.
October 27, 2023
Last date to exchange and lodge opening expert witness reports with the Court. A case-in-chief expert witness for whom a report is not exchanged will not be permitted to testify without approval of the Court before trial.
October 27, 2023
Last date to exchange expert workpapers relating to opening expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4). Expert workpapers include (i) any facts, data, documents, or other information considered by the expert witness in forming the opinions to be offered by the expert (the “Opinions”) (ii) any exhibits that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, and (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions.
November 13, 2023
Last date to file all (movant) replies to motions for summary judgment and any and all other dispositive motions.
November 28, 2023
Last date to exchange and lodge expert witness rebuttal reports with the Court. A rebuttal expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial.
November 28, 2023
Last date to exchange expert workpapers relating to rebuttal expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4). Expert workpapers include (i) any facts, data, documents, or other information considered by the expert witness in forming the opinions to be offered by the expert (the “Opinions”) (ii) any exhibits that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, and (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions.
December 8, 2023
Last date to file any motions to compel stipulation under Tax Court Rule 91(f).
December 20, 2023
Last date to file pretrial memoranda with the Court. The pretrial memoranda shall set forth the issues to be tried, along with a summary of relevant facts and applicable law with respect thereto, in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed. The pretrial memoranda shall identify any evidentiary issues expected to arise at trial, as well as any other significant issue on which a ruling will be required by the Court. The pretrial memoranda shall also identify all witnesses expected to testify at trial, including expert witnesses, and shall include brief summaries of the anticipated testimony of those non-expert witnesses. Witnesses who are not so identified will not be
permitted to testify at trial unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause although the parties may reserve the right to call witnesses listed by the other party, or for the purpose of rebuttal or impeachment, or to testify to documents or evidence obtained after the date of the pretrial memoranda.
January 8, 2024
Last date to file stipulations and exhibits.
January 8, 2024
Last date to file any motions in limine or other pretrial motions regarding evidentiary issues.
January 8, 2024
Identify in writing and exchange (if not previously exchanged) any documents and written material anticipated to be offered as evidence on or before January 8, 2024. Any documents or written materials not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause.
January 15, 2024
Identify in writing and exchange any documents and written material anticipated to be offered as evidence that have been offered for stipulation on or before January 8, 2024, but have not been stipulated to by the parties (except documents and written materials intended to be used solely for impeachment purposes). Any documents or written materials not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause.
January 15, 2024
Exchange final exhibit lists (excluding trial demonstratives and documents to be used solely for impeachment).
January 15, 2024
Last date to exchange demonstrative exhibits.
January 22, 2024
Trial commences.