Opinion
18290-18 330-19
09-11-2023
ROBERT KNUDSEN AND ESTATE OF SHARON KNUDSEN, DECEASED, CHARLES W. BUCHTA, EXECUTOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge.
These "micro-captive" insurance cases involving petitioners' 2014-2016 tax years are set for trial at a special session of the Court beginning on March 18, 2024, in Reno, Nevada. By Order served June 23, 2023, we adopted a pre-trial schedule. On September 7, 2023, the parties filed a joint Motion to Modify Order in which they request that we extend the deadline for filing an initial stipulation of facts. Upon due consideration, it is
ORDERED that the parties' joint Motion to Modify Pretrial Scheduling Order, filed September 7, 2023, is granted. It is further
ORDERED that the pre-trial schedule set forth in the Court's Order served June 23, 2023, is modified as follows, but in all other respects remains in full force and effect:
Pretrial Scheduling Order
Previous Deadline
New Deadline
Deadline for filing an initial stipulation of facts along with all referenced exhibits. The filing of the initial stipulation of facts does not preclude the parties from filing additional stipulations of facts any time before trial; however, it is expected that the parties will attempt to reach an initial stipulation of facts that is as comprehensive as possible.
September 20, 2023
November 1, 2023 .