Opinion
24344-17 11352-18 25268-18
03-24-2022
SUNIL S. PATEL & LAURIE MCANALLY PATEL, ET. AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge.
This consolidated case is scheduled for trial at a special session of the Court, to commence on April 25, 2022. In February and March 2022, the parties filed motions and oppositions related to the testimony and reports of their respective expert witnesses, which we detail below. We will deny the motions in limine of both parties.
I. Pretrial Scheduling Order
On September 2, 2021, the parties filed a joint status report in which they proposed a 5-day in-person trial. By order dated September 15, 2021, the Court scheduled the requested trial, as noted above, and ordered the parties to file a joint status report and propose a pretrial schedule.
On September 30, 2021, the parties filed a joint status report setting forth a proposed pretrial schedule. In their pretrial schedule, the parties proposed that the deadline for exchange and lodging with the Court of opening expert witness reports would be February 9, 2022. By order dated October 8, 2021, the Court adopted the parties' proposed pretrial schedule.
Petitioners also lodged the reports of Vieoence Prentice, David K. Sandberg, Robert J. Walling, III, and Robert S. Miccolis, which respondent has not moved to exclude.
• Michael Angelina
On February 9, 2022, petitioners lodged the report of Mr. Angelina. On February 24, 2022, respondent filed a motion in limine to exclude Exhibit 3 of Mr. Angelina's report. On March 3, 2022, petitioners filed an opposition to respondent's motion.
• Allen Rosenbach
On February 9, 2022, petitioners lodged the report of Mr. Rosenbach. On February 24, 2022, respondent filed a motion in limine, asking the Court to exclude the report. On March 3, 2022, petitioners filed an opposition to respondent's motion.
III. Respondent's Experts
• David T. Russell, Roberta J. Garland, and Akos Swierkiewicz
On February 11, 2022, respondent lodged the reports of Messrs. Russell and Swierkiewicz, and Ms. Garland. On February 24, 2022, petitioners filed motions in limine, asking the Court to exclude the reports. On March 3, 2022, respondent filed objections to petitioners' motions.
Upon due consideration, it is
ORDERED that respondent's motion in limine to exclude Exhibit 3 from Mr. Angelina's report, filed February 24, 2022, is denied without prejudice. It is further
ORDERED that respondent's motion in limine to exclude Mr. Rosenbach's report, filed February 24, 2022, is denied. It is further
ORDERED that petitioners' motion in limine to exclude report and testimony of David T. Russell, filed February 24, 2022, is denied. It is further
ORDERED that petitioners' motion in limine to exclude report and testimony of Roberta Garland, filed February 24, 2022, is denied. It is further
ORDERED that petitioners' motion in limine to exclude report and testimony of Akos Swierkiewicz, filed February 24, 2022, is denied.