Opinion
25571-22 26058-22 14379-23
07-09-2024
SERIES PROTECTED CELL 56-CS, A SERIES OF OXFORD INSURANCE CO., LLC, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
JOSEPH W. NEGA JUDGE
These cases are captive insurance cases and are related to multiple other cases docketed with this Court.
In an effort at expediency and based on the understanding that many of these groups of cases may be candidates for further consolidation with other cases, the Court ordered joint status reports due July 1, 2024. The Court recently received status reports in many of the related groups of cases, with status reports in the other groups due in the coming weeks.
While the parties indicated that counsel was generally available, many of the status reports reflected potentially limited trial availability for the petitioners themselves. Perhaps the status reports reflected the parties preferred dates for trial, but that information is not the information that the Court requested. We seek clarification, below.
The parties indicated in each status report that they have "conferred regarding several potential avenues to limit trial time in this case," and requested direction from the Court.
Ultimately, the parties are free to prosecute the cases as best serves their clients, but at this juncture the Court has a suggestion. We suggest that the parties identify a single case or one consolidated group of cases as a lead case. All the other groups of cases could then be disposed of under a stipulation to be bound to the outcome of that lead case. Failing that, the parties should work towards agreeing to a small number of lead cases with attendant stipulations to be bound, respectively.
The Court anticipates that the good-faith efforts of the parties may reduce the total trial time needed in these cases. However, the Court views the sheer number of such cases not as a reason to delay trials any further, but rather as a reason to take up these cases expediently. The Court remains committed to conducting all necessary trials in these groups before September 2025.
Accordingly, it is
ORDERED that, on or before September 9, 2024, the parties by shall file a joint status report, or if that is not possible, then separate status reports. This status report is not limited to but should include a description of the parties' efforts to identify which case or consolidated group of cases would act as the lead case(s), and the progress the parties have made in submitting stipulations to be bound in the remaining cases. If the parties are unable to identify a lead case to which stipulation to be bound in the other cases, the parties shall include any other suggestions to reduce total trial time in the additional groups of cases. It is further
ORDERED that, as the total time for trial of the twelve groups of cases appears to exceed the number of available weeks for trial in June, July, and August, the parties shall supplement their availability for trial to include the months of April and May of 2025, and shall include the specific reasons for any unavailability of the parties on a week-by-week basis in each of the additional groups of cases.
The parties are invited to contact the Court to request another conference call as necessary.