Opinion
17379-19 17380-19 17381-19 17382-19
03-23-2023
GREEN VALLEY INVESTORS, LLC BOBBY A. BRANCH, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case is calendared for trial at a special trial session of the Court, beginning on November 13, 2023, in Winston-Salem, North Carolina. On March 17, 2023, the parties filed a joint status report requesting that the Court consider their proposed pretrial deadlines.
After due consideration and for the efficient disposition of this case, it is
ORDERED that all written discovery requests, including requests for interrogatories, production of documents, and requests for admission, shall be served and, if applicable, filed on or before August 11, 2023. It is further
ORDERED that any motions for summary judgment, including partial summary judgement, shall be filed on or before September 5, 2023. It is further
ORDERED that any motions to compel responses to discovery, motions to review the sufficiency of answers, motions to compel additional stipulations pursuant to Tax Court Rule 91(f), motions to compel depositions of witnesses, and objections to requests for admissions, shall be filed on or before September 11, 2023. It is further
ORDERED that an executed First Stipulation of Facts, together with exhibits, shall be filed on or before September 15, 2023. It is further
ORDERED that all expert witness reports, including copies of any non-publicly available documents referenced or relied upon by said expert in preparation of the report, shall be lodged with the Court and exchanged between the parties on or before October 3, 2023. It is further
ORDERED that each party shall file a pretrial memorandum on or before October 24, 2023. The pretrial memorandum shall set forth:
(1)(a) The issues of fact (including any issues subsidiary to the ultimate issues) and (b) the issues of law (including any issues subsidiary to the ultimate issue) to be resolved by the Court. Such issues should be set forth in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed;
(2)(a) A description of any major evidentiary issues expected to arise at trail and (b) a description of any other significant problems on which a ruling will be required; and
(3) A list of all witnesses who will or may testify at trial, including all experts, and brief summaries of the anticipated testimony of those witnesses. Witnesses who are not identified will not be permitted to testify at trial without leave of Court upon sufficient showing of good cause.The pretrial memorandum shall advise the Court of the estimated trial time. It is further
ORDERED that all motions in limine, if any, shall be served and filed on or before October 27, 2023. It is further
ORDERED that all other documents or materials (except impeachment documents or materials) that a party expects to use at trial (including demonstratives used during opening statements) and that are not in the Stipulation of Facts, shall be identified and exchanged between the parties on or before October, 31, 2023. It is further
ORDERED that any rebuttal expert witness reports, including copies of any non-publicly available documents referenced or relied upon by said expert in preparation of the report, if any, shall be lodged with the Court and exchanged between the parties on or before October 31, 2023. It is further
ORDERED that all written responses, if any, to motions in limine, shall be served and filed on or before November 8, 2023.
This Order constitutes official notice of the same to the parties.