Opinion
4823-21
09-26-2024
COMPUTER SCIENCES CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial at an initial session of the Court beginning May 5, 2025, and a second session to be determined at a later date. This case involves three issues: (1) whether petitioner may deduct a capital loss in the amount of $651,200,000; (2) whether petitioner may deduct expenses in the amount of $146,130,000 under section 162; and (3) whether petitioner is liable for an accuracy-related penalty with respect to the capital loss issue.
By order served August 23, 2024, the Court bifurcated this case for trial and limited the subject matter of the initial session to the first and third issues. On August 14, 2024, the parties jointly filed a status report, requesting that the Court adopt the parties' proposed pre-trial schedule for the May 5, 2025, initial trial session.
For cause, it is
ORDERED that the parties shall adhere to the following pre-trial schedule for the first trial session commencing Monday, May 5, 2025 (all deadlines apply solely with respect to the subject matter of the first trial session):
1. Friday, November 8, 2024: Last day to serve notices of deposition of party and non-party fact witnesses.
2. Wednesday, November 20, 2024: Last day to serve requests for admission, requests for production of documents, and interrogatories; last day to serve subpoenas on non-party witnesses for production of documents.
3. Thursday, December 5, 2024: Last day to file motions to compel depositions of party and non-party fact witnesses.
4. Friday, December 20, 2024: Last day for the parties to submit First Stipulation of Facts.
5. Monday, January 13, 2025: Last day to file motions to compel production of documents and interrogatories and motions to review sufficiency of admissions.
6. Friday, January 17, 2025: Last day for the parties to exchange names of case-in-chief expert witnesses, if any, and subject matter.
7. Friday, January 31, 2025: Due date for the exchange by the parties, and submission to the Court, of case-in-chief expert witness reports.
8. Friday, February 7, 2025: Date by which parties will identify or exchange non-privileged workpapers and non-privileged documents and materials which expert witnesses considered in preparing case-in-chief reports.
9. Friday, February 28, 2025: Last day for the parties to submit Second Stipulation of Facts.
10. Friday, March 7, 2025: Last day to take case-in-chief expert witness depositions, without leave of the Court.
11. Monday, March 17, 2025: Due date for the exchange by the parties, and submission to the Court, of rebuttal expert witness reports.
12. Monday, March 24, 2025: Date by which parties will identify or exchange non-privileged workpapers and non-privileged documents and materials which expert witnesses considered in preparing rebuttal reports.
13. Friday, March 28, 2025: Last day to compel stipulations of fact.
14. Friday, April 4, 2025: Due date for the exchange by the parties, and submission to the Court, of pre-trial memoranda.
15. Friday, April 11, 2025: Pre-trial conference.
16. Friday, April 18, 2025: Last day to identify in writing and exchange documents that the party expects to offer into evidence or use at trial (other than those to be used for impeachment or to refresh recollection) that are not otherwise stipulated.
17. Thursday, April 24, 2025: Last day to file motions in limine.
18. Thursday, May 1, 2025: Last day to exchange demonstrative exhibits to be used with opening statement.
19. The parties shall exchange demonstrative exhibits to be used with any witness by 8 p.m. Eastern Time the day before the witness is to be called at trial.
20. Up until April 4, 2025, the date set for filing pretrial memoranda, the parties may stipulate to a change of date for any event(s) set forth above without seeking leave of Court. Dates on or after April 4, 2025, shall be subject to change only upon an order by the Court.