Opinion
13011-20
11-05-2024
LOCUST CREEK, LLC, LOCUST CREEK INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
This case is calendared for trial at a two-week special trial session of this Court commencing on Monday, August 4, 2025, at 10:00a.m. (EST) in Room 1136, Richard B. Russell Federal Building & U.S. Courthouse, 75 Ted Turner Drive S.W., Atlanta, Georgia 30303.
On September 5, 2024, after calendaring this case for trial, the Court directed the parties to file a status report listing proposed pretrial deadlines. On October 18, 2024, the parties filed separate status reports and attached thereto proposed pretrial deadlines for our consideration.
After due consideration and for the efficient disposition of this case, it is
ORDERED that an executed stipulation of fact, together with exhibits, shall be filed on or before March 24, 2025. Any supplemental stipulations of facts may be filed with the Court at any time before or during trial; however, it is intended that the parties will attempt to reach a stipulation of facts that is as comprehensible as possible. It is further
ORDERED that any motions for summary judgment, or other dispositive motions, shall be filed on or before May 5, 2025. It is further
ORDERED that all written discovery requests, including requests for interrogatories, production of documents, or requests for admission, shall be served on or before May 19, 2025. It is further
ORDERED that all requests for documents contained in any subpoena duces tecum (other than subpoena duces tecum issued in connection with a deposition) shall be returned on or before May 19, 2025. It is further
ORDERED that all expert witness reports, if any, including copies of any non-publicly available documents referenced or relied upon by said expert in preparation of the report, shall be lodged with the Court (pursuant to a motion for leave to file) and exchanged between the parties on or before June 2, 2025. It is further
ORDERED that any non-public documents, materials, or other records listed in each opening expert report's certification shall be exchanged between the parties on or before June 4, 2025. It is further
ORDERED that any oppositions to motions for summary judgment, or other dispositive motions, shall be filed on or before June 9, 2025. It is further
ORDERED that any motions to compel discovery, or motions to review the sufficiency of responses to requests for admission, shall be filed on or before June 23, 2025. It is further
ORDERED that all rebuttal expert witness reports, if any, including copies of any non-publicly 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 June 30, 2025. It is further
ORDERED that any motions to compel responses to discovery or stipulations shall be filed on or before July 7, 2025. It is further
ORDERED that each party shall file a pretrial memorandum on or before July 9, 2025. 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; and
(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 also advise the Court of the estimated trial time. It is further
ORDERED that any oppositions to motions to compel discovery, or motions to review the sufficiency of responses to requests for admission, shall be filed on or before July 14, 2025. It is further
ORDERED that all documents or materials (except impeachment documents or materials) that a party expects to use at trial and are not in the Stipulation of Facts, shall be filed with the Court and exchanged between the parties on or before July 16, 2025. The Court may refuse to receive into evidence any document or material that is not exchanged on or before July 16, 2025. It is further
ORDERED that all motions in limine or any other pretrial motions, if any, shall be filed on or before July 21, 2025. All responses in opposition to any motion in limine shall be filed on or before July 28, 2025. It is further
ORDERED that all demonstrative exhibits intended for use in opening statements or during trial, shall be identified and exchanged between the parties on or before August 1, 2025. The Court may refuse to permit the use of any demonstrative exhibits not identified and exchanged on or before August 1, 2025.
This Order constitutes official notice of its contents to the parties.