Opinion
12347-20
02-09-2023
GARY M. SCHWARZ & MARLEE SCHWARZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Joseph Robert Goeke Judge
Pending before the Court is (1) respondent's Motion in Limine to Exclude the Expert Report and Testimony of Merrill Swanson Concerning Tecomate East Ranch, filed January 9, 2023, (2) respondent's Motion in Limine to Exclude the Expert Report and Testimony of Merrill Swanson Concerning Two Tracts Out of Lone Star La Perla Ranch, filed January 11, 2023, and (3) petitioners' Motion for Reconsideration of Order, filed January 24, 2023.
This case was called for hearing on the above-referenced motions at the Special Session of the Court in Houston, Texas on January 30, 2023. Both parties appeared and were heard. Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion in Limine to Exclude the Expert Report and Testimony of Merrill Swanson Concerning Tecomate East Ranch, filed January 9, 2023, is denied. It s further
ORDERED that respondent's Motion in Limine to Exclude the Expert Report and Testimony of Merrill Swanson Concerning Two Tracts Out of Lone Star La Perla Ranch, filed January 11, 2023, is denied. It is further
ORDERED that petitioners' Motion for Reconsideration of Order, filed January 24, 2023, is granted in that the Court's Order granting Respondent's Motion in Limine to exclude the Expert Report of Merrill Swanson Concerning Tecomate South Ranch on January 23, 2023, is hereby vacated and set aside. It is further
ORDERED that respondent's Motion in Limine to exclude the Expert Report of Merrill Swanson Concerning Tecomate South Ranch, filed January 10, 2023, is denied.