From Casetext: Smarter Legal Research

Ranch Springs, LLC v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2023
No. 11794-21 (U.S.T.C. Dec. 20, 2023)

Opinion

11794-21

12-20-2023

RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber Judge

This case was originally calendared for trial on December 11, 2023, in Atlanta, Georgia, but the trial date was continued. On November 9, 2023, the case was reassigned to the undersigned for trial or other disposition. By Order served November 9, 2023, we directed the parties to file, by December 11, 2023, a status report proposing a new trial date and a revised pre-trial schedule.

On December 11, 2023, the parties filed a joint status report requesting that we calendar this case for a two-week special trial session in Nashville, Tennessee, beginning on Monday, June 17, 2024. The parties included in their report a proposed pre-trial schedule that is acceptable to the Court in most respects. As requested by the parties, the Court will hold a remote hearing during the week of Monday, June 10, 2024, to hear argument on any motions in limine. However, to provide sufficient time to consider such motions, the Court has changed the deadline for filing motions in limine from Tuesday, May 28, 2024 (as proposed by the parties) to Friday, May 24, 2024, and the deadline for responding to motions in limine from Friday, June 7, 2024 (as proposed by the parties) to Wednesday, June 5, 2024.

It is accordingly, ORDERED that this case is set for trial at a two-week special session of the Court starting at 10:00 a.m., on Monday, June 17, 2024, in room C650, Estes Kefauver Courthouse, 801 Broadway, Nashville, Tennessee, 37203. The undersigned will be presiding. It is further

ORDERED that the parties are directed to adhere to the following pre-trial schedule:

Deadline

Description

April 29, 2024

Last date to file any motions to compel stipulations pursuant to Rule 91(f)

May 10, 2024

Last date to file pretrial memorandum, which shall identify all witnesses expected to testify at trial

May 17, 2024

Last date to identify and exchange proposed trial exhibits

May 24, 2024

Last date to file any motions in limine

June 5, 2024

Last date to file oppositions to any motions in limine

June 12, 2024

Last date to exchange demonstrative exhibits

TBD

Remote special hearing to consider any motions in limine during the week of Monday, June 10, 2024, to be scheduled subject to the availability of a Court reporter.

June 17, 2024

Trial commences

This Order constitutes official notice of its contents to the parties.


Summaries of

Ranch Springs, LLC v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2023
No. 11794-21 (U.S.T.C. Dec. 20, 2023)
Case details for

Ranch Springs, LLC v. Comm'r of Internal Revenue

Case Details

Full title:RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Dec 20, 2023

Citations

No. 11794-21 (U.S.T.C. Dec. 20, 2023)