Opinion
6819-20
02-29-2024
OTAY PROJECT, LP, ORIOLE MANAGEMENT, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case is currently calendared for trial at a special trial session of the Court commencing on July 15, 2024, in Washington, D.C. On February 16, 2024, the parties filed a Joint Motion for Continuance requesting that the Court continue the trial date to October 15, 2024, and that the Court amend its June 27, 2023, Order setting for the pretrial deadlines in this case. The parties provided proposed pretrial deadlines for our consideration.
After due consideration and for the efficient disposition of this case, it is
ORDERED that the parties Joint Motion for Continuance filed on February 16, 2024, is granted. It is further
ORDERED that this case is stricken for trial from the Court's July 15, 2024, Washington, D.C, special trial session. It is further
ORDERED that this case is calendared for trial at a two-week special trial session of the Court, commencing at 10:00 AM on October 15, 2024, in the Center Courtroom of the United States Tax Court, 400 Second Street, N.W., Washington, D.C. 20217. It is further
ORDERED that the Court's June 27, 2023, pretrial scheduling Order is amended in that it is
ORDERED that the parties shall complete their productions of responsive documents located after a reasonable and diligent search by April 8, 2024 (unless subject to a claim of privilege or another objection). Nothing in this paragraph relieves a party of the continuing obligation to supplement its document production after April 8, 2024. To the extent that a party discovers any responsive document after April 8, it shall promptly provide the document (unless subject to a prior objection asserted by the party), and to the extent the party withholds the document based on any applicable privilege, shall provide a supplemental privilege log for the withheld document. A party may object to the admission into evidence of any responsive, non-privileged document produced after April 8, 2024, on the basis of undue prejudice. It is further
ORDERED that the deposition period will end with respect to party and non-party fact witnesses on or before May 31, 2024. It is further
ORDERED that the parties shall file all motions regarding fact discovery, including motions to compel, on or before June 21, 2024. 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 and exchanged between the parties on or before July 15, 2024. It is further
ORDERED that any motions to compel stipulations pursuant to Tax Court Rule 91(f) shall be filed on or before July 22, 2024. It is further
ORDERED that any oppositions to any motions to compel stipulation shall be filed on or before August 5, 2024. 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 September 13, 2024. It is further
ORDERED that other pretrial motion, including motions in limine with respect to expert reports or any other evidentiary issues in the case, including a motion to strike all or part of any expert report, shall be served and filed on or before September 20, 2024. A party's election not to file a motion in limine or otherwise move in advance to exclude documents or testimony of a fact witness shall not prohibit that party from objecting at trial to the admissibility of documents or fact witness testimony offered at trial. It is further
ORDERED that each party shall file a pretrial memorandum on or before September 24, 2024. The pretrial memoranda shall set forth:
(1)(a) The issue to be tried (including any issues subsidiary to the ultimate issues) and (b) a summary of the pertinent facts and applicable 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. Witnesses must be identified in the pretrial memorandum with a brief summary of their anticipated testimony. Witnesses who are not identified will not be permitted to testify at trial without leave of Court upon sufficient showing of good cause. It is further
ORDERED that all other documents or materials (excluding trial demonstratives and documents to be used solely for impeachment), including unagreed exhibits, that a party expects to use at trial and that are not in the stipulations of facts, shall be identified in writing and exchanged between the parties and, if required by the Court, lodged with the Court on or before October 1, 2024. It is further
ORDERED that responses to pretrial motions shall be served and filed on or before October 7, 2024. It is further
ORDERED that opposition to motions in limine, if any, shall be served and filed on or before October 7, 2024. 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.
This Order constitutes official notice of its contents to the parties.