Opinion
3823-19 4421-19
01-26-2023
ROYALTY MANAGEMENT INSURANCE COMPANY, LTD., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
ALBERT G. LAUBER JUDGE
These "micro-captive" insurance cases involving petitioners' 2012 tax year are calendared for trial at a two-week special session in Oklahoma City, Oklahoma, beginning February 14, 2023. On December 15, 2022, petitioners filed the declaration and opening expert report of Brett Sanger, a Certified Public Accountant and lawyer specializing in oil and gas. On January 13, 2023, petitioners filed a rebuttal report authored by Mr. Sanger directed to the affirmative opening report of Dr. Mark Craw-shaw, which respondent timely filed on December 15, 2022.
On January 24, 2023, respondent filed Motions in Limine to exclude from evidence the opening report and expert testimony of Mr. Sanger and portions of the rebuttal report. Each Motion alleges that the reports contain "impermissible legal conclusions" and "legal advocacy" that infringe on the province of the Court. Respondent also challenges Mr. Sanger's opening report on the grounds that: (1) Mr. Sanger lacks "expertise or experience in the insurance field and is unqualified to opine on insurance concepts"; (2) the report selectively addresses only the facts that support petitioners' position; and (3) the report does not otherwise meet the requirements of Tax Court Rule 143. Respondent represents that petitioners oppose the granting of these Motions.
Upon due consideration, it is
ORDERED that petitioners shall file, on or before February 9, 2023, a single response to respondent's Motions in Limine. The Court will hear argument on the Motions at the outset of trial on February 14, 2023.