Opinion
17165-19 17169-19 17177-19 17178-19 17187-19 17201-19 17205-19 17206-19
07-27-2023
GENIE R. JONES, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
These cases are calendared for trial at the Court's Special Session scheduled to commence at 12:00 p.m. on February 5, 2024, in Philadelphia, Pennsylvania.
On July 25, 2023, the parties filed a Joint Status Report containing a proposed pretrial schedule.
Upon due consideration and for cause, it is
ORDERED that the Court adopts the parties' proposed pretrial schedule, and the parties shall adhere to the following schedule in preparation for trial in these cases:
Discovery:
1. October 24, 2023: Last date for serving interrogatories, requests for production of documents, and requests for admissions.
2. December 22, 2023: Last date to file motions regarding fact discovery other than depositions, 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.
Depositions:
1. October 24, 2023: Last date for serving notices of party and non-party fact witness depositions. By agreeing to this deadline neither party agrees to depositions nor waives their rights to object to depositions.
2. November 7, 2023: Last date to file motions with respect to party and non-party fact witness deposition notices served by October 24, 2023.
3. December 22, 2023: End deposition period with respect to party and non-party fact witness depositions.
Expert Witnesses:
1. November 7, 2023: Last date for identifying 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 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.
2. December 6, 2023: Last date to exchange opening expert reports and submit them to the Court.
3. January 5, 2024: Last date to exchange expert workpapers relating to opening expert reports. Expert workpapers include (i) any facts, data, documents, or other information considered by the expert witness in forming the opinions to be offered by the expert (the "Opinions''), including assumptions that the party's attorney provided and that the expert relied on in forming the Opinions, (ii) any exhibits that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, and (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions.
4. January 19, 2024: Last date to exchange rebuttal expert reports and submit them to the Court.
Other Deadlines:
1. December 6, 2023: Last date to file dispositive motions.
2. December 22, 2023: Last date to file motions to compel stipulation.
3. January 16, 2024: Last date to exchange (i) final exhibit lists (excluding trial demonstratives and documents to be used solely for impeachment) and (ii) documents on the final exhibit lists not previously stipulated or exchanged and documents received from third parties pursuant to subpoena duces tecum, provided that all third-party documents previously received have been provided to the opposing party when received by the party serving the subpoena.
4. January 19, 2024: Last date to exchange trial memoranda and submit them to the Court. The trial memoranda must set forth:
a. the issues to be tried;
b. a summary of the pertinent facts and applicable law;
c. a description of any major evidentiary issues expected to arise at trial;
d. a description of any other significant problems on which a ruling will be required; and
e. a list of all witnesses who will or may testify at trial, including all expert witnesses, along with brief summaries of the anticipated testimony of those witnesses. Witnesses who are not identified in the trial memoranda will not be permitted to testify at trial without leave of the Court upon sufficient showing of good cause.
5. January 22, 2024: Last date to file responses to motions to compel stipulation.
6. January 22, 2024: Last date to file any motions in limine with respect to expert reports or any other evidentiary issues in the case, including a motion to strike all or part of any expert report, unless the later filing of such motions is allowed by the Court for good cause shown.
7. January 29, 2024: Last date to submit to the Court additional Stipulations of Facts and attached exhibits.
8. January 29, 2024: Last date to file responses to motions in limine This Order constitutes official notice of its contents to the parties.