Opinion
11982-16
07-14-2023
LONG LEAF PROPERTY HOLDINGS, LLC, LONG LEAF MANAGER, LLC, TAX MATTERS PARTNER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent JAMES SHAW & TYSON RHAM Intervenors
ORDER
ALBERT G. LAUBER, JUDGE.
This case is currently calendared for trial at a special session of the Court beginning Monday, February 19, 2024, in Atlanta, Georgia. The case involves charitable contribution deductions claimed for the donation of conservation easements.
On July 7, 2023, the parties filed a joint Motion to Set Pretrial Scheduling Order in which they proposed a pre-trial schedule. In the Motion, the parties also requested that trial be rescheduled to commence on February 20, 2024, in light of the fact that February 19, 2024, is a Federal holiday. Upon due consideration, it is
ORDERED that the parties are directed to adhere to the following pre-trial schedule:
(a) By September 22, 2023, the parties shall serve all interrogatories (Rule 71), requests for production of documents (Rule 72), and requests for admissions (Rule 90);
Unless otherwise indicated, Rule references are to the Tax Court Rules of Practice and Procedure.
(b) By October 23, 2023, the parties shall (1) provide responses to all interrogatories, requests for production of documents, and request for admissions; and (2) file any motions for continuance;
(c) By November 17, 2023, the parties shall (1) exchange and file any motions for discovery (e.g., motions to compel production of documents, motions to review sufficiency of answers, etc.); (2) serve notice of any discovery depositions; and (3) file with the Court an electronic copy of the first stipulation of facts along with all included stipulated exhibits;
(d) By December 8, 2023, the parties shall exchange and file (1) any responses to motions for continuance; and (2) any dispositive motions, including motions for summary judgment; and (3) any motions for taking discovery depositions;
(e) By December 18, 2023, the parties shall (1) identify their case-in-chief expert witnesses and exchange opening expert reports and file a motion for leave to file expert report and lodge the expert report electronically on DAWSON; and (2) identify and exchange all documents contemplated by Rule 70(c)(4)(B)(ii) and (hi) which their experts' opening reports relied upon. This shall consist of a list of documents considered by that expert in forming his or her opinions and all documents considered by the expert but not previously produced during the stipulation and discovery process. Where possible, the parties shall exchange Excel and Power Point files in native format. Neither party is prevented from providing documents to its expert witnesses after December 18, 2023, however, any documents so provided must be exchanged with opposing counsel as soon as practicable, but within no more than 10 business days;
(f) By January 5, 2024, the parties shall exchange and file (1) any responses, including objections, to dispositive motions, including motions for summary judgment; and (2) any motions to compel stipulation under Rule 91(f);
(g) By January 19, 2024, the parties shall (1) exchange and file a motion for leave to file rebuttal expert reports and lodge rebuttal expert reports electronically on DAWSON; and (2) identify and exchange all documents contemplated by Rule 70(c)(4)(B)(ii) and (iii) which their experts' rebuttal reports relied upon. This shall consist of a list of documents considered by that expert in forming his or her opinions and all documents considered by the expert but not previously produced during the stipulation and discovery process;
(h) By January 26, 2024, the parties shall exchange and file motions in limine, and other pre-trial motions;
(i) By January 29, 2024, each party shall file its pre-trial memorandum, which shall set forth the issues to be tried, along with a summary of relevant facts and applicable law with respect thereto in sufficient detail to enable the Court to understand the entirety of the case. The pre-trial memoranda shall also identify any evidentiary issues expected to arise at trial, as well as any other significant issues on which a ruling will be required by the Court. The pre-trial memoranda shall identify all witnesses expected to testify at trial, including expert witnesses (both in-chief and rebuttal), and shall include brief summaries of the anticipated testimony of those witnesses. In the case of expert witnesses, this shall identify the nature of their testimony and the question(s) on which they are expected to opine. Witnesses who are not so identified will not be permitted to testify at trial without leave of the Court upon sufficient showing of good cause, although the parties may reserve the right to call witnesses listed by the other party, or solely for the purpose of impeachment, or to testify about documents or evidence obtained after the date of the pre-trial memoranda;
(j) Also by January 29, 2024, the parties shall identify and exchange proposed unagreed exhibits and exchange all documents and materials-including unstipulated documents-that may potentially be offered as evidence at trial (this does not include written materials to be used solely as demonstrative evidence or for the purpose of impeachment). Any written materials not so exchanged will not be admitted into evidence unless otherwise agreed to by the parties or allowed by the Court;
(k) By February 5, 2024, the parties shall conclude any expert depositions, which shall occur by consent of the parties or by order of the Court;
(1) By February 9, 2024, the parties shall file with the Court an electronic copy of any supplemental stipulation of facts along with all included stipulated exhibits (documents and pages to be numbered);
(m) By February 12, 2024, the parties shall (1) exchange and file responses to any motions in limine or other pre-trial motions; and (2) exchange demonstrative exhibits other than any Power Point presentation or slide deck used as part of either party's opening statement.
Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.
For cause, and in view of the fact that February 19, 2024, is a Federal holiday, it is further
ORDERED that the first sentence of second Ordered Paragraph of the Court's Order served May 3, 2023, is hereby amended as follows:
ORDERED that this case is set for trial at a special session of the Court starting at 10:00 a.m., on Tuesday, February 20, 2024, in Room 1136, Russell Federal Building and Courthouse, 75 Spring Street, S.W., Atlanta, Georgia, 30303.
It is further
ORDERED that, in all other respects, the Court's Order served May 3, 2023, remains in full force and effect.