Opinion
8259-23
06-28-2024
MARC LORE & CAROLYN LORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones, Judge
This case is presently calendared for trial at the Court's special session in Washington, D.C. scheduled to commence on April 23, 2025. By Order, dated May 29, 2024, the Court ordered the parties to file a joint status report and attach thereto a proposed pre-trial scheduling order. On June 25, 2024, the parties filed said joint status report and proposed order.
Upon consideration of the parties' proposed schedule, the Court notes that although the parties have adhered to the Court's Order (Doc. 22), the parties' proposed dates are incompatible with the Court's objectives. Specifically, the Court finds that the proposed dates would not facilitate the efficient and orderly progression to trial. See Tax Court Rule 1(d) (stating that "[t]he Court's Rules should be construed, administered, and employed by the Court and the parties to secure the just, speedy, and inexpensive determination of every action and proceeding"). Accordingly, the Court has modified the parties' proposed dates, as set forth below.
In view of the foregoing, it is
ORDERED that the parties are directed to adhere to the following pre-trial schedule:
1. August 15, 2024: Last date to lodge first stipulation of facts.
2. September 16, 2024: Last date to exchange identification of anticipated fields of expert testimony.
3. November 1, 2024: Last date to exchange and lodge opening expert reports with the Court. A case-in-chief expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial.
4. November 1, 2024: Last date to exchange expert workpapers relating to opening expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4). 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"), (ii) any exhibits that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, and (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions.
5. December 6, 2024: Last date to exchange and lodge expert witness rebuttal reports. A rebuttal expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial.
6. December 6, 2024: Last date to exchange expert workpapers relating to rebuttal expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4). 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"), (ii) any exhibits that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, and (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions.
7. December 20, 2024: Last date to serve formal discovery, including interrogatories, requests for production of documents, requests for admissions, subpoenas duces tecum in connection with depositions, notices of deposition with respect to any witness, and motions for deposition with respect to any witness.
8. February 3, 2025: Close of discovery. Last date to complete depositions of any witness, including expert witnesses. Last date to file any motions to compel responses to discovery and motion(s) to review sufficiency of answers or objections to requests for admissions. The parties are advised that if any discovery dispute arises (including any dispute related to an expert) that cannot be resolved prior to trial, the Court may sua sponte vacate the trial date, to be reset at a later date after the dispute has been resolved.
9. February 3, 2025: Last date to identify in writing and exchange (if not previously exchanged) any documents and written material anticipated to be offered as evidence that have not been stipulated to by the parties (except documents and written materials intended to be used solely for impeachment purposes). Any documents or written materials not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause.
10. February 20, 2025: Last date to file any motions for continuance.
11. February 21, 2025: Last date to file any motions for summary judgment. A response or opposition to a motion for summary judgment, if any, shall be filed not later than 30 days after a motion for summary judgment has been filed.
12. March 7, 2025: Last date to file any motions seeking total or partial exclusion of expert testimony. However, if the motion challenges expert evidence submitted in support of summary judgment briefing, any motion to exclude expert witness testimony shall be filed contemporaneously with the summary judgment response or reply, as appropriate.
13. March 7, 2025: Last date to file any motions in limine.
14. April 2, 2025: Last date to file any motions to compel stipulation.
15. April 3, 2025: Last date to file pretrial memoranda with the Court. The pretrial memoranda 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 decide the case in its entirety by addressing each of the issues listed. The pretrial memoranda shall identify any evidentiary issues expected to arise at trial, as well as any other significant issue on which a ruling will be required by the Court. The pretrial memoranda also shall identify all witnesses expected to testify at trial, including expert witnesses, and shall include brief summaries of the anticipated testimony of those non-expert witnesses. Witnesses who are not so identified will not be permitted to testify at trial unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause although the parties may reserve the right to call witnesses listed by the other party, or for the purpose of rebuttal or impeachment, or to testify to documents or evidence obtained after the date of the pretrial memoranda.
16. April 4, 2025: Last date to file any responses to motions in limine.
17. April 21, 2025: Last date to exchange demonstrative exhibits (other than PowerPoint presentations used during opening statement).
18. Any deposition which is timely noticed and originally scheduled to commence prior to the close of the deposition period will be considered timely in the event that the resolution of an objection to the proposed deposition by the Court causes the deposition to commence after the time period.
19. Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure, unless otherwise directed by the Court.