Pickens Decorative Stone, LLC v. Comm'r of Internal Revenue

Full title: PICKENS DECORATIVE STONE, LLC, ECO TERRA 2016 FUND, LLC, TAX MATTERS…

Court: United States Tax Court

Date published: May 26, 2023

No. 13614-20 (U.S.T.C. May. 26, 2023)

Opinion

13614-20 22615-21 23000-21

05-26-2023

PICKENS DECORATIVE STONE, LLC, ECO TERRA 2016 FUND, LLC, TAX MATTERS PARTNER, ET AL Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Albert G. Lauber Judge

ORDER

Albert G. Lauber Judge

These cases are calendared for trial at a special session of the Court beginning November 4, 2024, in Atlanta, Georgia. On May 24, 2023, the parties filed a joint status report in which they proposed a pre-trial schedule, which is acceptable to the Court in all respects. Upon due consideration, it is

ORDERED that the parties are directed to adhere to the following schedule:

Due Date	Description
March 4, 2024	Lodge First Supplemental Stipulation of Facts
April 26, 2024	Last date to issue Interrogatories, Requests for Production of Documents, or Requests for Admission.
June 28, 2024	Last date for serving Notices of Non-Party Factual Witness Depositions or filing Motions to take Non-Consensual Party Depositions.1
June 28, 2024	Last date to file any Motions to Compel Responses to Interrogatories and Production of Documents or to Review the Sufficiency of Answers or Objections to Requests for Admissions.

July 31, 2024	Last date to file Motions to Compel Deposition of a Non-Party Factual Witness and any Motions to Preserve Testimony.
July 31, 2024	Last date to file a Joint Stipulation to Take Consensual Deposition of a Party Factual Witness.
August 30, 2024	Last date to File Motions for Summary Judgment, including Motions for Partial Summary Judgment.
August 30, 2024	Last date to file Motion to Compel Stipulation.
September 16, 2024	Lodge Opening Expert Reports
September 27, 2024	Last date to serve Notice of Expert Witness Depositions or to file a Motion to Take Non-Consensual Expert Deposition.
October 11, 2024	Lodge Rebuttal Expert Reports
October 21, 2024	File Pretrial Memorandum and disclose witnesses who will or may testify at trial.
October 21, 2024	Last date to exchange documents not stipulated (except documents used solely for impeachment).
October 21, 2024	Last date to exchange any demonstrative exhibits.
October 21, 2024	Last date to exchange expert witness workpapers, including excel spreadsheets.
October 21, 2024	Last date to file any Motions in Limine.
November 4, 2024	Trial commences

1 By agreeing to this deadline neither party agrees to depositions nor waives its right to object to depositions.

Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.