Opinion
23585-17 23593-17 23594-17 25174-18 25175-18
05-08-2023
YOSEF SEHATI A.K.A. JOSEPH SEHATI AND LILLY KOHANIM-SEHATI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel, Judge.
These consolidated cases are calendared for a two-week trial at the Court's special session in Los Angeles, California, beginning July 17, 2023.
On February 10, 2023, petitioners filed an Application to Take Deposition of Jamshid Sehati, upon written questions. On March 17, 2023, respondent filed an Objection to Application to Take Deposition of Jamshid Sehati. On March 24, 2023, petitioners filed a Reply to Objection to Application to Take Deposition of Jamshid Sehati. On April 20, 2023, the Court held a telephone conference call with the parties to discuss petitioners' application to take the deposition and respondent's objection. On April 21, 2023, the Court ordered the parties to file a joint status report on or before May 5, 2023, outlining their agreement to take the deposition of Jamshid Sehati and to set forth the relevant details regarding the deposition.
Pursuant to the Court's April 21, 2023, Order, petitioners filed a Status Report on May 3, 2023, and respondent filed his Status Report on May 5, 2023. Petitioners reported reaching a stipulation with respondent regarding the deposition of Jamshid Sehati and recited some of the particulars of that stipulation. Respondent reported, inter alia, that he "agrees with the statements made in petitioners' status reports filed May 3, 2023." The parties are in agreement to take a video deposition of Jamshid Sehati via live video link for the purpose of preserving his testimony, and that Jamshid Sehati will testify at trial unless it is established that he is unavailable to testify at the trial of this case.
The Court reminds the parties that Rule 81(d) provides that when a stipulation to take a deposition has been reached, "[s]uch a stipulation shall be filed with the Court . . . and shall contain the same information as is required in items (A), (F), (G), (I), and (J) of Rule 81(b)(1)[.]" Because the parties have reported reaching a stipulation regarding the deposition of Jamshid Sehati by video, it is
All Rule references are to the Tax Court Rules of Practice and Procedure.
The Court determines that good cause exists for permitting an oral deposition to occur in lieu of a deposition upon written questions. See Rule 84(a); see also Rule 81(j).
ORDERED that the parties shall on or before May 16, 2023, file a stipulation to take the deposition of Jamshid Sehati in compliance with Rule 81(d) and that includes the information in items (A), (F), (G), (I), and (J) of Rule 81(b)(1). It is further
ORDERED that the parties shall take the video deposition of Jamshid Sehati in accordance with manner specified in the parties' reports filed May 3 and 5, 2023, and in the stipulation to be filed on or before May 16, 2023. It is further
ORDERED that the parties' joint Pretrial Order is amended in that the time by which all depositions of fact witnesses should be completed, unless a motion to compel answers to specific question has been filed, is extended from May 8, 2023, to June 2, 2023. It is further
ORDERED that the joint Pretrial Order entered by the Court on January 24, 2023, as amended by this Court's Order, remains in full effect in all other respects. It is further
ORDERED that petitioners' Application to Take Deposition of Jamshid Sehati, filed February 10, 2023, is denied as moot.