Opinion
8876-17
02-01-2024
LUKE D. KUPERSMITH & SOPHIE N. KUPERSMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge
This case is calendared for trial at the Special Session of the Court scheduled to begin at 10:00 a.m. on September 30, 2024.
On January 26, 2024, 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 as indicated below, and the parties shall adhere to the following schedule in preparation for trial in these cases:
1.May 31, 2024: Notices to take discovery depositions of nonparty fact witnesses (Rules 74(b)(2) and 74(c)(2)) and motions to take discovery depositions of party witnesses (Rule 74(c)(3)). Discovery depositions of party witnesses upon the consent of the parties (Rule 74(b)(1)) may be taken at any time agreed to by the parties. Motions for an order to compel taking of nonparty fact witness depositions (Rules 74(b)(3) and 74(c)(2)(B)) shall be filed no later than 14 days after service of objections to the deposition;
2.May 31, 2024: Motions for summary judgment or partial summary judgment;
3.July 5, 2024: Interrogatories, requests for production, and requests for admissions. Motions to compel responses to interrogatories or production of documents, and motions to review sufficiency of admissions, shall be filed no later than 40 days after service of the underlying requests;
4.July 5, 2024: Motions for document subpoena hearings;
5.August 2, 2024: Expert witness reports, except rebuttal reports;
6.August 2, 2024: Identification of each witness expected to be called by name, address, qualifications of the witness, and a brief summary of the expected testimony of each such witness;
7.August 2, 2024: Lodging of stipulations of facts;
8.August 9, 2024: Exchange of workpapers relating to expert reports, except rebuttal 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 to the Report that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions including any formulas contained therein; and (v) activity logs and timekeeping records for any expert witness and anyone who assisted any expert witness with the engagement; 9. August 30, 2024: Identification and exchange of any exhibits that each party may offer into evidence as part of his case in chief (excluding only exhibits to be used solely for impeachment);
10.August 30, 2024: Motions in limine, motions to shift the burden of proof, and other non-dispositive pretrial motions;
11.August 30, 2024: Expert witness rebuttal reports;
12.August 30, 2024: Pretrial Memoranda;
13.September 6, 2024: Exchange of workpapers relating to expert rebuttal reports;
14.September 13, 2024: Expert witness report errata.
15.September 13, 2024: Responses to motions in limine.
Responses to motions to compel discovery and for summary judgment or partial summary judgment are to be filed no later than 30 days after the filing of the underlying motion. Whenever, by the terms of this Order, the parties are required to serve, file, exchange, or submit a document on a particular day, they shall do so by delivering the document on that day using the Court's electronic filing system (DAWSON) and by e-mail so that it is received by the opposing party and/or the Court on that day.
This Order constitutes official notice of its contents to the parties.