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Seabrook Prop. v. Comm'r of Internal Revenue

United States Tax Court
Jun 21, 2023
No. 5071-21 (U.S.T.C. Jun. 21, 2023)

Opinion

5071-21

06-21-2023

SEABROOK PROPERTY, LLC, SEABROOK MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge.

This case is currently calendared for trial during the Court's June 26, 2023, Jacksonville, Florida, special trial session. On June 19, 2023, petitioner filed a Motion for Leave to File Expert Rebuttal Reports of Dale Greene, PhD, Belinda Sward, and Doug Kenny, MAI, respectively (Docs. 118, 123, & 125), and lodged copies of the proposed rebuttal reports. (Docs. 119, 124, & 126). Also on June 19, 2023, respondent filed a Motion for Leave to Lodge Rebuttal Expert Witness Report of Thomas C. McCaughey and lodged a copy of the proposed rebuttal report (Docs. 121 & 122).

The Court will grant the motions for leave in that the proposed rebuttal reports will remain lodged and the Court will not rule on their admissibility into evidence until the reports are offered into evidence at trial. Upon due consideration, it is hereby

ORDERED that petitioner's Motions for Leave to File Expert Rebuttal Reports of Dale Greene, PhD, Belinda Sward, and Doug Kenny, MAI, respectively (Docs. 118, 123, & 125), are granted in that petitioner's proposed expert rebuttal reports remain lodged. It is further

ORDERED that respondent's Motion for Leave to Lodge Rebuttal Expert Witness Report of Thomas C. McCaughey (Doc. 121) is granted in that respondent's proposed rebuttal expert witness report remains lodged.


Summaries of

Seabrook Prop. v. Comm'r of Internal Revenue

United States Tax Court
Jun 21, 2023
No. 5071-21 (U.S.T.C. Jun. 21, 2023)
Case details for

Seabrook Prop. v. Comm'r of Internal Revenue

Case Details

Full title:SEABROOK PROPERTY, LLC, SEABROOK MANAGER, LLC, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Jun 21, 2023

Citations

No. 5071-21 (U.S.T.C. Jun. 21, 2023)