Opinion
12752-23
06-21-2024
POINT72 ASSET MANAGEMENT, L.P., POINT72 CAPITAL ADVISORS, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Days Before Trial
ORDER
Elizabeth A. Copeland, Judge.
On June 12, 2024, the parties filed with the Court a Joint Status Report. The parties informed the Court that they are making progress preparing this case for trial. The parties attached to their Status Report a Proposed Pretrial Activity Schedule, listed as Exhibit A, that is acceptable to the Court and will be embodied in this Order.
For cause, it is ORDERED that the parties' are directed to adhere to the following pre-trial schedule:
Days Before Trial
Deadline
Description
120 Days
Monday, July 15, 2024
Last day to submit First Stipulation of Facts together with stipulated documents.
90 Days
Wednesday, August 14, 2024
Last day to file Motions for Summary Judgment under T.C. Rule 121.
90 Days
Wednesday, August 14, 2024
Last day to file Motions to take depositions of party and nonparty witnesses under T.C. Rule 74.
90 Days
Wednesday, August 14, 2024
Last day to file Motions for Continuance under T.C. Rule 133.
| 60 Days | Friday, September 13, 2024 | Last day to file Motions related to discovery or stipulations under T.C. Rule 91(f). |
| 46 Days | Friday, September 27, 2024 | Last day to move for leave to file an expert report and to lodge expert report. |
| 39 Days | Friday, October 4, 2024 | Last day to identify in writing to the other party all facts and assumptions given by the party and considered or relied upon by that party's Experts (see Rule 143(g)(1)(B) and 70(c)(4)(B)(ii) and (iii)) and exchange such nonpublic documents which have not already been produced. Non-public documents are documents not reasonably accessible to the parties even if they were to pay for access. |
| 28 Days | Tuesday, October 15, 2024 | Last day to submit Second Stipulation of Facts together with all related documents. |
| 28 Days | Tuesday, October 15, 2024 | Last day to file the following: 1) Pre-Trial Memorandum that identifies the witnesses a party will call to testify, 2) a Proposed Stipulated Decision or Status Report if a basis for settlement has been reached, or 3) a Motion to Dismiss for Lack of Prosecution. |
| 22 Days | Monday, October 21, 2024 | Last day to identify and exchange Proposed Trial Exhibits or any unagreed Proposed Trial Exhibits, excluding impeachment documents and materials. |
| 22 Days | Monday, October 21, 2024 | Last day to file Motions in Limine. |
| 8 Days | Monday, November 4, 2024 | Last day for the parties to file with the Court either a Supplemental Stipulation of F acts with any agreed Proposed Trial Exhibits or any unagreed Proposed Trial Exhibits, excluding impeachment documents and materials. |
| 8 Days before trial OR 14 Days after a Motion in Limine is filed, whichever is earlier | Monday, November 4, 2024 | Responses to Motions in Limine. |
| 4 Days | Friday, November 8, 2024 | Last day to identify and exchange any demonstrative exhibits expected to be used at trial during opening statements or during witness statements. |
| Tuesday, November 12, 2024 | Trial |
The standard time frames established by the Tax Court Rules of Practice and Procedure shall govern any item not specifically mentioned above.
Whenever the parties are required to serve, file, exchange, or submit a document on a particular day, they shall do so by delivering the document to the opposing party on that day by email between the parties. In the event of an issue by the receiving party with accessing an email, upon notification by the receiving party of such issue, the transmitting party will immediately re-transmit the documents. With respect to documents that must be electronically filed or lodged with the Court, the Tax Court's Rules of Practice and Procedure and the Court's electronic filing guidelines control the appropriate method for filing or lodging such documents and serving them on the opposing party. Documents electronically filed or lodged with the Court and electronically served on opposing party through the Court's electronic filing system (i.e., DAWSON), need not be transmitted to the opposing party via email.
This Order constitutes official notice of its contents to the parties.