Opinion
11109-18 11153-18
03-22-2022
MICHAEL C. GIAMBRONE, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On December 2, 2021, the Commissioner filed a motion for leave to file report of Dr. Adrian Cowan, and subsequently lodged the report.
On February 16, 2022, petitioners filed a motion for leave to file report of the rebuttal expert Mark S. Gottlieb, and subsequently lodged the report. On February 22, 2022, petitioners filed a motion for leave to file a supplement to the report and subsequently lodged the first supplement to report.
On March 4, 2022, the Commissioner filed a motion in limine to strike portions and limit use of rebuttal report of Mark S. Gottlieb. On March 11, 2022, petitioners filed a motion for leave to file response to motion in limine, and subsequently lodged the response to the motion in limine.
This case was tried at the Court's Chicago, Illinois, special trial session during the week of March 14, 2022.
On the first day of trial, the Court held a hearing on the Commissioner's motion in limine to strike portions and limit use of rebuttal report of Mark S. Gottlieb. Upon due consideration, and for cause more fully appearing in the transcripts of the proceeding, it is
ORDERED that the Commissioner's motion for leave to file report is granted, in that the report is filed as Trial Exhibit 295-R at Doc. 76. It is further
ORDERED that petitioners' motion for leave to file report is granted, in that the report is filed as Trial Exhibit 297-P at Doc. 78. It is further
ORDERED that petitioners' motion for leave to file supplement to the report is granted, and the supplement to the report is filed as Trial Exhibit 296-P at Doc. 77. It is further
ORDERED that petitioners' motion for leave to file a response to the motion in limine is granted, and petitioners' response to the motion in limine is filed as of the service date of this Order. It is further
ORDERED that the Commissioner's motion in limine to strike portions and limit use of rebuttal report of Mark S. Gottlieb is taken under advisement. It is further
ORDERED that on or before March 28, 2022, petitioners shall file a brief (not to exceed 10 pages) on his hearsay objection with respect to the following exhibits:
Exhibits 184-R, 189-R, 190-R, 191-R, 192-R, 193-R, 195-R, 198-R, 208-R, 209-R, 214-R, 215-R, 229-R, 230-R, 232-R, 233-R, 237-R, 250-R, 262-R, 268-R and 269-R.
It is further
ORDERED that, on or before April 4, 2022, the Commissioner shall file a response (not to exceed 10 pages) to petitioners' brief on his hearsay objection. It is further
ORDERED that, on or before April 7, 2022, petitioners shall file a reply to the Commissioner's response.