Opinion
10736-20 10744-20 13579-20 13686-20 13879-21 14022-21 23611-21 8474-23 11362-23
04-30-2024
WILKES ROCK NORTH LLC, WILKES INVESTMENTS NORTH LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
One of these cases was on the Court's October 24, 2022 trial calendar for Atlanta, Georgia. It has since become part of a consolidated group of nine that are all assigned to this division of the Court. We spoke with the parties earlier this year to discuss pretrial development. The consensus was to designate one of the cases as a lead case on the issue of valuation with the parties in the others stipulating to be bound on that issue.
They have now done so. We have already been able to secure the Atlanta courtroom so that trial of the valuation issue in Gretsch Stone will be at a special session of the Court and begin at 10 a.m. on Monday, October 21, 2024 in Room 1136 of the Russell Federal Building and Courthouse at 75 Ted Turner Drive, S.W. in Atlanta, Georgia. The Court had ordered the parties to file a joint status report proposing a pretrial order, which they have done. It is therefore
ORDERED that the following schedule shall govern the remaining preparation of this case for trial:
1. May 24. 2024: Any motions for summary judgment regarding the valuation issue, including any motions for partial summary judgment, shall be filed on or before this date.
The parties may file motions for partial summary judgment related to issues other than valuation after this date.
2. June 21, 2024: The first stipulation of facts shall be lodged on or before this date.
3. August 2. 2024: Any request for admission, requests for production of documents, or interrogatories shall be served on or before this date. Any notice of deposition for discovery purposes shall be served on or before this date. 4. August 22, 2024: Any motions for document subpoena hearing shall be filed on or before this date.
5. August 30, 2024: Any motions to compel stipulation under Tax Ct. R. 91(f) shall be filed on or before this date.
6. August 30, 2024: Any expert witness reports shall be lodged with the Court on or before this date.
7. September 6. 2024: Any motions to compel discovery (including depositions for discovery purposes) or motions to review the sufficiency of answers or objections to requests for admission shall be filed on or before this date.
8. September 6. 2024: Exchange Opening Expert Witness Report non-publicly available materials considered and spreadsheets underlying any analyses to be received by the opponent by September 6,2024. Within seven days of this exchange either party may request the publicly available materials considered by the experts from the other party and the parties will endeavor to provide that information within two business days.
9. September 17, 2024: File a status report with the Court exchanging the identification of each fact and expert witness expected to be called, including name, address, qualifications, and a brief summary of the expected testimony. The parties are not required to identify impeachment or rebuttal witnesses.
10. September 19, 2024: Any motions for a document subpoena hearing shall be filed on or before this date. Any such motion shall be limited to fact witnesses identified in the status report due September 17, 2024.
11. September 27, 2024: Pretrial memoranda shall be filed on or before this date. Witnesses shall be identified in the pretrial memoranda (by name, address, and qualifications) with a brief summary of their anticipated testimony. Witnesses who are not identified will not be permitted to testify at trial without a showing of good cause. The parties are not required to identify impeachment or rebuttal witnesses.
12. October 2, 2024: All unstipulated documents, other than impeachment evidence, shall be exchanged between the parties on or before this date.
13. October 7, 2024: Any other pretrial motions (e.g. motions in limine to exclude evidence or shif the burden of proof shall be fled on or before this date.
14. October 11, 2024: Any rebuttal expert witness reports shall be lodged on or befre this date.
15. October 15, 2024: Exchange Rebuttal Expert Witness Report non-publicly available materials considered and spreadsheets underlying any analyses to be received by the opponent by October 15, 2024. Within two days of this exchange either party may request the publicly available materials considered by the experts fom the other party and the parties will endeavor to provide that infrmation within two business days.
16. October 15, 2024: Any demonstative exhibits for use in opening statements shall be exchanged on or befre this date.
17. October 15, 2024: All unstipulated documents, other than impeachment evidence, shall be fled with the Court on or befre this date.
18. October 16, 2024: Any objections to any motions in limine shall be fled on or befre this date.
19. October 21, 2024: Trial shall commence on this date.