Opinion
347-21
11-01-2022
HICKORY EQUESTRIAN, LLC, JEFFREY BLAND, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial at a special session of the Court beginning on December 4, 2023, in Atlanta, Georgia. On October 18, 2022, the parties filed a joint status report in which they proposed a pre-trial schedule. Upon due consideration, it is
ORDERED that the parties are directed to adhere to the following pre-trial schedule:
(1) February 4, 2023: Last date to file a first stipulation of facts;
(2) March 31, 2023: Last date for identifying expert witnesses by exchanging with opposing counsel (i) the expert's name and business address, (ii) the expert's curriculum vitae, (iii) a list of all publications authored by the expert within the preceding ten years, (iv) a listing of any other cases in which the witness has testified as an expert at trial or by deposition within the preceding four years, and (v) a summary of anticipated topics of the expert's testimony;
(3) June 30, 2023: Last date for parties for the parties to change pre-trial deadlines without Court approval by filing a stipulation with the Court. The parties may change deadlines after this date only by stipulation and with approval from the Court;
(4) July 14, 2023: Last date for exchanging supplemental identification of expert witnesses with opposing counsel (by exchanging the information listed in the second paragraph above) in the event an opposing party has identified an expert in a particular area of expertise not covered by the other party's experts identified in the second paragraph above;
(5) July 21, 2023: Last date to file all other motions regarding fact discovery, including (i) motions to compel responses to interrogatories and requests for production of documents and (ii) motions to review the sufficiency of the answers or objections to a request for admissions;
(6) September 22, 2023: Last date to exchange any previously unex-changed documents a party will use at trial except for impeachment;
(7) September 22, 2023: Last date to file motions with respect to party and non-party fact witness depositions;
(8) September 29, 2023: Last date to file motions with respect to expert witness depositions;
(9) October 5, 2023: Last date to file all stipulations of fact with exhibits;
(10) October 5, 2023: Last date to file dispositive motions;
(11) October 13, 2023: Last date to file motions to compel stipulation; (12) October 20, 2023: Last date to file opening expert reports and submit them to the Court;
(13) November 3, 2023: Last date to file pre-trial memoranda and submit November 3, 2023 them to the Court. The trial memoranda must set forth (i) the issues to be tried, (ii) a summary of the pertinent facts and applicable law, (iii) a description of any major evidentiary issues expected to arise at trial, and (iv) a description of any other significant problems on which a ruling will be required. The trial memoranda shall also list all witnesses who will or may testify at trial including all experts, and provide 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;
(14) November 9, 2023: Last date to file motions in limine;
(15) November 16, 2023: Last date to exchange rebuttal expert reports and submit them to the Court;
(16) November 27, 2023: Last date to file responses motions in limine;
(17) December 4, 2023: Trial begins.
Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.