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Seabrook Prop. v. Comm'r of Internal Revenue

United States Tax Court
May 24, 2023
No. 5071-21 (U.S.T.C. May. 24, 2023)

Opinion

5071-21

05-24-2023

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 May 19, 2023, respondent filed Motions for Leave to Lodge Expert Witness Reports of Gerald R. Barber, David W. Senn, and Steven M. Shockley, respectively, and lodged copies of the proposed expert reports (Docs. 54 - 59). On May 19, 2023, petitioner filed Motions for Leave to File Expert Reports of Belina Sward, Patrick Jefferson Pate, III, Kristina Sorensen, W. Dale Greene, PhD, and Greg Eidson, MAI, CCIM, respectively, and lodged copies of the proposed expert reports (Docs. 60 - 69). The Court will grant the motions for leave in that the proposed expert 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

ORDERED that respondent's Motions for Leave to Lodge Expert Witness Reports of Gerald R. Barber, David W. Senn, and Steven M. Shockley (Docs. 54, 56, & 58), respectively, filed May 19, 2023, are granted in that respondent's proposed expert witness reports remain lodged. It is further

ORDERED that petitioners Motions for Leave to Lodge Expert Reports of Belina Sward, Patrick Jefferson Pate, III, Kristina Sorensen, W. Dale Greene, PhD, and Greg Eidson, MAI, CCIM, respectively, (Docs. 60, 62, 64, 66, & 68) are granted in that petitioner's proposed expert witness reports remain lodged.


Summaries of

Seabrook Prop. v. Comm'r of Internal Revenue

United States Tax Court
May 24, 2023
No. 5071-21 (U.S.T.C. May. 24, 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: May 24, 2023

Citations

No. 5071-21 (U.S.T.C. May. 24, 2023)