Opinion
13925-17
02-14-2023
LAKEPOINT LAND II, LLC, LAKEPOINT LAND GROUP, LLC, TAX MATTERS PARTNER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
ORDER
Christian N. Weiler, Judge
This case is calendared for trial at a special trial session of the Court, beginning on October 2, 2023, in Atlanta, Georgia. On January 26, 2023, the parties filed a Joint Status Report requesting that the Court consider their proposed pretrial deadlines.
After due consideration and for the efficient disposition of this case, it is
ORDERED that all requests for interrogatories, including requests for production of documents, and requests for admission, shall be served and, if applicable, filed on or before May 5, 2023. It is further
ORDERED that all requests for discovery depositions, motions for continuance, and motions for discovery, shall be served and, if applicable, filed on or before June 9, 2023. It is further
ORDERED that responses to motions for continuance or discovery motions, if any, shall be filed on or before July 7, 2023. It is further
ORDERED that motions for summary judgment, stipulations of facts, and taking discovery depositions, shall be filed with the Court and exchanged between the parties on or before July 14, 2023. If is further
ORDERED that all expert witnesses be identified and opening expert reports be lodged on or before August 1, 2023. It is further
ORDERED that all responses to motions for summary judgment be filed on or before August 11, 2023. It is further
ORDERED that all expert witness reports, including copies of any nonpublicly available documents referenced or relied upon by said expert in preparation of the report, shall be lodged with the Court and exchanged between the parties on or before September 1, 2023. It is further
ORDERED that each party shall file a pretrial memorandum on or before September 11, 2023. The pretrial memorandum shall set forth:
(1)(a) The issues of fact (including any issues subsidiary to the ultimate issues) and (b) the issues of law (including any issues subsidiary to the ultimate issue) to be resolved by the Court. Such issues should be set forth in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed;
(2)(a) A description of any major evidentiary issues expected to arise at trial and (b) a description of any other significant problems on which a ruling will be required; and
(3) A list of all witnesses who will or may testify at trial, including all experts, and brief summaries of the anticipated testimony of those witnesses. Witnesses who are not identified will not be permitted to testify at trial without leave of Court upon sufficient showing of good cause.
The pretrial memorandum shall advise the Court of the estimated trial time. It is further
ORDERED that all motions in limine, if any, shall be served and filed on or before September, 11, 2023. It is further
ORDERED that all unagreed exhibits, if any, and any remaining stipulation of facts, shall be lodged with the Court and exchanged between the parties on or before September 18, 2023. It is further
ORDERED that opposition to motions in limine, if any, shall be served and filed on or before September 25, 2023. It is further
ORDERED that with respect to any pretrial event not listed in this Order, the parties are directed to adhere to the Tax Court Rules of Practice and Procedure.