Opinion
12472-20 12482-20 12483-20 13758-20
03-30-2023
ROCK CLIFF RESERVE, LLC, FIVE RIVERS CONSERVATION GROUP, LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph W. Nega, Judge.
These cases are calendared for trial at the Court's Special Session commencing on October 30, 2023, in Atlanta, Georgia.
On March 27, 2023, the parties filed a Joint Status Report containing a proposed pretrial schedule for these cases.
Upon due consideration and for cause, it is
ORDERED that the parties shall adhere to the following schedule in preparation for trial in these cases:
1. All motions for full or partial summary judgment (Rule 121) will be filed on or before April 20, 2023. Responses to motions for full or partial summary judgment must be filed within 30 days of the date of service of said motion;
2. An executed first stipulation of facts, together with exhibits, will be filed with the Court on or before May 3, 2023;
3. All interrogatories (Rule 71); requests for production of documents (Rule 72); and requests for admission (Rule 90) will be served on or before June 2, 2023;
4. All motions to compel discovery (Rule 104) and to review the sufficiency of responses to requests for admission (Rule 90(e)) will be filed on or before August 1, 2023;
5. On or before August 8, 2023, each party will provide notice to the other party of all non-party fact witnesses that the party intends to depose;
6. On or before August 14, 2023, the parties will exchange all expert witness reports, prepared in accordance with Rule 143(g), which the parties intend to introduce as part of their cases-in-chief. On or before this same date, the party must file a motion for leave to file an expert report and lodge each expert report. A party is prohibited from calling any expert witness as part of its case-in-chief if that party has not exchanged and lodged an expert witness report in accordance with this subparagraph. This subparagraph does not preclude expert witnesses testifying solely to rebut one or more of the other party's expert witnesses;
7. On or before August 22, 2023, the parties will identify and exchange all documents contemplated by Rule 70(c)(4)(B)(ii) and (iii) for the expert witnesses. This provision does not prevent either party from providing documents to its expert witnesses after August 8, 2023;
8. All motions to take the deposition of a non-party witness (Rule 74) will be filed on or before August 25, 2023;
9. All motions to take the deposition of a party witness (Rule 74) will be filed on or before August 25, 2023;
10. All motions to compel stipulation (Rule 91(f)) will be filed on or before September 15, 2023. Responses to motions to compel stipulation must be filed within 20 days of the date of the Court's show cause order;
11. On or before September 29, 2023, the parties will exchange all rebuttal expert witness reports. On or before this same date, the party must file a motion for leave to file a rebuttal expert report and lodge each rebuttal expert report. A party is prohibited from introducing at trial any rebuttal expert witness report that the party has not exchanged and lodged in accordance with this subparagraph. The prior sentence does not preclude a party from introducing rebuttal testimony at trial to an expert report;
12. On or before September 29, 2023, each party will submit to the Court and exchange with the other party a pretrial memorandum setting forth the issues to be tried, a summary of the pertinent facts, the applicable law, and the evidentiary issues, if any, expected to arise at trial. The pretrial memoranda will also identify all witnesses expected to testify at trial, including expert witnesses, and will set forth a summary of each witness's anticipated testimony. Except for purposes of impeachment, foundation, or rebuttal, and except that each party will be entitled to call as a fact witness as part of its case-in-chief any witness that was
identified by the other party in the other party's pretrial memorandum, witnesses who are not identified in the pretrial memorandum will not be permitted to testify at the trial without leave of the Court for good cause shown;
13. On or before October 9, 2023, all documents and materials that the parties expect to offer as evidence at trial (except documents and materials to be used solely for impeachment), which are not stipulated, will be exchanged. Any documents and materials not so exchanged will not be admitted into evidence unless otherwise agreed to by the parties or allowed by the Court for good cause shown;
14. On or before October 9, 2023, the parties will exchange lists of all exhibits the parties expect to offer at trial, including those exhibits previously stipulated. Any exhibits not identified (except for exhibits to be used solely for impeachment) will not be admitted into evidence unless otherwise agreed to by the parties or allowed by the Court for good cause shown;
15. On or before October 12, 2023, the parties will file any pretrial motions regarding evidentiary issues, including witness issues and motions in limine, unless otherwise agreed to by the parties or allowed by the Court for good cause shown. Response to motions filed with the Court by October 12, 2023 will be filed on or before October 20, 2023;
16. On or before October 13, 2023, the parties will identify and exchange all documents contemplated by Rule 70(c)(4)(B)(ii) and (iii) for the rebuttal experts. This provision does not prevent either party from providing documents to its rebuttal experts after September 29, 2023;
17. An executed supplemental stipulation of facts, together with exhibits, will be filed with the Court on or before October 16, 2023. This paragraph does not preclude the submission of additional stipulations of fact before or after October 16, 2023;
18. On or before October 29, 2023 at 7:00 p.m. Eastern time, the parties will exchange (or identify an already stipulated exhibit or previously exchanged material) with each other any charts, diagrams, or other demonstrative materials prepared for purposes of the trial that they intend to use in their opening statements or in connection with their respective cases-in-chief.
This Order constitutes official notice of its contents to the parties.