Opinion
2408-19
08-09-2024
J.G. BOSWELL COMPANY AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves, Judge
This case is calendared at a Special Trial Session of the Court in Los Angeles, California, beginning on March 5, 2025.
On July 19, 2024, 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:
Due Date (Days before Trial)
Deadline Description
09/27/2024 (159 days before trial)
Last day to file any motion with respect to the pleadings, including motions for leave to amend the pleadings.
10/25/2024 (131 days before trial)
Last day to file motions to compel discovery under Tax Court Rules 71 and 72.
11/01/2024 (124 days before trial)
Last day to file dispositive motions, including motions for summary judgment. No dispositive motion may be filed after this date without leave of the Court.
11/22/2024 (103 days before trial)
Last day to exchange and lodge with the Court opening expert witness reports. Each expert witness report will include a certification prepared by the witness that lists all references such as books and other literature relied on to prepare the report and express the opinions therein.
11/29/2024 (96 days before trial)
Last day to exchange all documents and references described in the expert witness certifications not previously exchanged by the parties, or that are not otherwise available commercially to the other party or in the public domain.
12/06/2024 (89 days before trial)
Last day to file any motions for document subpoena hearing for third-party subpoenas.
12/13/2024 (82 days before trial)
Last day to submit a first Stipulation of Facts, along with all referenced exhibits. The parties may submit additional stipulations after this time.
1/10/2025 (54 days before trial)
Last day to identify expert witnesses.
l/10/2025 (54 days before trial)
Last day to exchange and lodge with the Court rebuttal expert witness reports. Each rebuttal expert witness report will include a certification prepared by the witness that lists all references such as books and other literature relied on to prepare the report and express the opinions therein.
l/l7/2025 (47 days before trial)
Last day to exchange all documents and references described in the rebuttal expert witness certifications not previously exchanged by the parties, or that are not otherwise available commercially to the other party or in the public domain.
1/17/2025 (47 days before trial)
Last day to file motions to take depositions under Tax Court Rule 74(c).
1/24/2025 (40 days before trial)
Last day to file motions to compel stipulations under Tax Court Rule 91(f).
1/31/2025 (33 days before trial)
Last day to file any other pretrial motions, including any motions in limine and/or motions to strike or preclude.
2/07/2025 (26 days before trial)
Last day to file and exchange pretrial memoranda. All witnesses shall be identified in the pretrial memoranda with a brief summary of the anticipated testimony of such witnesses.
2/14/2025 (19 days before trial)
Last day to identify and exchange any documents or materials anticipated to be offered into evidence that were not previously exchanged (not including demonstrative exhibits or documents used for impeachment).
3/05/2025
Trial commences.