Opinion
28898-10 5819-11 5821-11 6034-11
11-29-2023
HERBERT HIRSCH & BONITA HIRSCH, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
These cases are calendared for trial at the Court's Miami, Florida special trial session, scheduled to begin June 30, 2025.
On November 27, 2023, the parties filed a joint status report proposing a pretrial schedule. Upon due consideration, it is
ORDERED that the following pretrial activity schedule, which incorporates the parties' suggested pretrial schedule, shall be followed in pretrial preparation and trial for these cases:
1. By July 12, 2024, the parties shall identify expert witnesses (excluding rebuttal expert witnesses) by exchanging (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 list 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.
2. By October 11, 2024, the parties shall exchange any expert reports and lodge any such reports with the Court. Parties shall file a motion for leave to file expert report and lodge the expert report.
3. By January 9, 2025, the parties shall (a) exchange any rebuttal expert reports and lodge such reports with the Court (parties shall file a motion for leave to file expert rebuttal report and lodge the rebuttal expert report), (b) file any motions seeking to exclude the presentation of an expert's testimony (other than rebuttal experts), and (c) file any motion challenging the validity, whether under the Constitution, the Administrative Procedures Act, or otherwise, of this Court, any provision of the Internal Revenue Code or the Treasury Regulations promulgated thereunder, or any division or section of the Treasury Department.
4. By March 14, 2025, the parties shall (a) serve any requests for formal discovery on the opposing party, including requests for production of documents and interrogatories, and (b) file any requests for admission.
5. By April 9, 2025, the parties shall file any motions seeking to exclude the presentation of a rebuttal expert's testimony.
6. By May 5, 2025, the parties shall (a) file any motions to determine the sufficiency of answers or objections to requests for admissions, (b) file any motions to compel stipulations, and (c) file any motions to compel discovery.
7. By May 16, 2025, the parties shall (a) complete any discovery depositions, and (b) make any applications for depositions to perpetuate testimony or to preserve any document or other thing.
8. By May 30, 2025, the parties shall file (a) any stipulations of fact, (b) any proposed trial exhibits that are not included in the stipulations of fact (other than documents used solely for purposes of impeachment), and (c) pretrial memoranda, which shall identify witnesses with a brief summary of their anticipated testimony. Witnesses who are not identified will not be permitted to testify at trial without a showing of a good cause.
9. By June 6, 2025, the parties shall file any motions in limine with respect to any documents or testimony a party seeks to exclude.
10. By June 13, 2025, the parties shall file oppositions to any motions in limine.
11. Trial in this matter will begin June 30, 2025.
Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.