Opinion
23614-21
05-14-2024
RISING ROCK PARTNERS, LLC, ROBERT SCHILL, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge
This case is calendared at a Special Trial Session of the Court in Atlanta, Georgia, beginning on April 21, 2025. On April 22, 2024, the parties filed a joint Status Report that included a proposed pretrial schedule. Upon due consideration, it is
ORDERED that the parties comply with the following deadlines and requirements, unless the Court, upon request, grants an extension:
1. August 21, 2024: The first stipulation of facts and associated exhibits shall be lodged on or before this date. The parties may submit additional stipulations after this time.
2. January 8, 2025: Last day to file motions to take depositions of party or non-party witnesses under Tax Court Rules 74(c)(2) and (3). Any Joint Stipulation to Take Consensual Deposition of a Party Factual Witness shall be filed on or before this date.
3. January 8, 2025: Any requests for admissions, requests for production of documents, or interrogatories shall be served on or before this date.
4. February 10, 2025: Exchange disclosures of opening expert witnesses including: (i) the expert's name and business address; (ii) a listing of any other cases in which the witness has testified as an expert at trial or by deposition within the preceding four years; and (iii) a summary of the expected testimony. Persons not identified in these disclosures shall not be permitted to testify as opening experts. The parties will not issue any discovery including subpoenas duces tecum directed at the opposing disclosed experts, except as provided in this scheduling order, absent leave of Court or agreement of the parties without leave of Court.
5. February 12, 2025: Any motions for summary judgment, including any motions for partial summary judgment, shall be filed on or before this date.
6. February 12, 2025: Any motions to compel discovery or motions to review the sufficiency of answers or objections to requests for admission shall be filed on or before this date.
7. February 28, 2025: Any motions to compel stipulation under Rule 91(f) shall be filed on or before this date.
8. March 10, 2025: Exchange and Lodge with the Court Opening Expert Witness Reports.
9. March 17, 2025: Exchange Opening Expert Witness Report non-publicly available materials considered and spreadsheets underlying any analyses to be received by the opponent on or before this date. Within seven days of this exchange either party may request the publicly available materials considered from the opponent and the parties will endeavor to provide that information within two business days.
10. March 24, 2025: Pretrial memoranda shall be filed on or before this date. Witnesses shall be identified in the pretrial memoranda with a brief summary of their anticipated testimony. Witnesses who are not identified will not be permitted to testify at trial without a showing of a good cause.
11. March 31, 2025: Exchange and Lodge with the Court Rebuttal Expert Witness Reports.
12. April 4, 2025: Exchange Rebuttal Expert Witness Report non-publicly available materials considered and spreadsheets underlying any analyses to be received on or before this date. Within five days of this exchange either party may request the publicly available materials considered from the opponent and the parties will endeavor to provide that information within two business days.
13. April 7, 2025: All unstipulated documents, other than impeachment evidence, shall be exchanged on or before this date.
14. April 11, 2025: Any motions in limine and/or motions to strike or preclude shall be filed on or before this date.
15. April 14, 2025: All unstipulated documents, other than impeachment evidence, shall be filed with the Court on or before this date.
16. April 14, 2025: Any demonstrative exhibits for use in opening statements shall be exchanged on or before this date.
17. April 14, 2025: Any oppositions to motion in limine shall be filed on or before this date.
18. April 17, 2025: Any motions in limine relating to rebuttal reports shall be filed on or before this date.
19. April 21, 2025: Trial shall commence.