Opinion
12347-20
01-23-2023
GARY M. SCHWARZ & MARLEE SCHWARZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
On January 9, 2023, respondent filed a Motion in Limine to Exclude the Expert Report and Testimony of Mickey W. Hellickson. On January 17, 2023, petitioners filed a response. The Court will deny respondent's motion for the reasons stated in petitioners' response except for any references to expected profitability in Mr. Hellickson's report will not be the basis of findings by the Court, because his statements regarding profitability are not supported by his analysis in his report. We note that he is also a potential fact witness and his factual testimony should be introduced independent of his expert report. Accordingly, it is
ORDERED that respondent's Motion in Limine to Exclude the Expert Report and Testimony of Mickey W. Hellickson is denied except as stated above.