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Knudsen v. Comm'r of Internal Revenue

United States Tax Court
Oct 27, 2023
No. 18290-18 (U.S.T.C. Oct. 27, 2023)

Opinion

18290-18 330-19

10-27-2023

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, which was subsequently modified on September 11, 2023. On October 20, 2023, the parties filed a joint Motion to Modify Order in which they request that we extend several pre-trial deadlines. The parties also request that the Court establish a "requirement to Notice all Depositions for a date on or before November 17, 2023." Upon due consideration, it is

ORDERED that the parties' joint Motion to Modify Order, filed October 20, 2023, is granted. It is further

ORDERED that the pre-trial schedule set forth in the Court's Order served June 23, 2023 (as modified on September 11, 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 serving notices of deposition with respect to any non-expert witnesses or filing any motions for deposition with respect November 3, October 20, 2023 to any non-expert witnesses, with a require- 2023 ment to Notice all Depositions for a date on or before November 17, 2023.

Deadline for identifying expert witnesses by exchanging (i) the expert's name and business address; (ii) the expert's curriculum vi-tae; (iii) a summary of the anticipated topics of the expert's testimony; (iv) a list of all pub- November 17, November 3, 2023 lications authored by the expert within the 2023 preceding ten years; and (v) a list of any other cases in which the expert has testified as an expert at trial or by deposition within the preceding ten years.

Deadline for filing all motions for summary December 8, judgment and any and all other dispositive November 8, 2023 2023 motions.


Summaries of

Knudsen v. Comm'r of Internal Revenue

United States Tax Court
Oct 27, 2023
No. 18290-18 (U.S.T.C. Oct. 27, 2023)
Case details for

Knudsen v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT KNUDSEN AND ESTATE OF SHARON KNUDSEN, DECEASED, CHARLES W. BUCHTA…

Court:United States Tax Court

Date published: Oct 27, 2023

Citations

No. 18290-18 (U.S.T.C. Oct. 27, 2023)