Opinion
12752-23
07-29-2024
POINT72 ASSET MANAGEMENT, L.P., POINT72 CAPITAL ADVISORS, INC., TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case is calendared for trial at the November 12, 2024, Trial Session of the Court in New York, New York.
On July 24, 2024, Respondent filed a Motion to Compel the Taking of Deposition of Steven A. Cohen. Respondent represents that he has attempted to arrange an informal interview with Mr. Cohen but that Mr. Cohen's counsel (also counsel for Petitioner) did not accede to Respondent's requests regarding the manner of the interview (e.g., in-person, transcribed, and not limited to three hours). Respondent thereafter served Mr. Cohen with a subpoena to give deposition testimony on August 21, 2024, at 9:00 am at 33 Maiden Lane, New York, New York. Mr. Cohen objected to the subpoena. Respondent now moves the Court to compel Mr. Cohen to appear for a deposition under Rule 74(c)(2) and (b)(3) of the Tax Court Rules of Practice and Procedure.
For cause, it is
ORDERED that, on or before August 5, 2024, Petitioner shall file a response to Respondent's Motion to Compel the Taking of Deposition of Steven A. Cohen, filed July 24, 2024, showing cause why the Court should not grant Respondent's Motion.