Opinion
878-21 879-21
09-09-2024
JOHN J. OBEY & CYNTHIA A. OBEY, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
These cases were on the Court's June 12, 2023 trial calendar for Buffalo, New York. They arise from a research credit that the IRS denied. Such cases often create large document productions, and the parties have been reporting that informal discovery continues to work to make the process as smooth as possible. In their recent status report, however, they asked to set a date for a two-week trial in late 2025 in case in case they are unable to settle.
This reasonable request may be problematic because the Court's courtroom space in Buffalo is both borrowed and limited. After discussing this with the parties in a phone call, it is
ORDERED that on or before January 17, 2025 the parties shall file a status report describing:
• the state of informal discovery and when it will be complete;
• whether formal discovery will be needed and a suggested timetable for its conclusion;
• their respective views on whether it will be possible to decide these cases through summary judgment or Rule 122 once discovery is complete; and
• any change in their views on whether trial will be necessary and how long trial will take.