Opinion
7045-19 12364-20 12379-20
11-29-2023
PICAYUNE PEARL AGGREGATES, LLC, PICAYUNE PEARL AGGREGATES INVESTORS, LLC, TAX MATTERS PARTNER, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Courtney D. Jones Judge
Pending before the Court are respondent's Motion to Compel Production of Documents (Doc. 88) and Motion to Set Pretrial Scheduling Order (Doc. 105). In the Motion to Set Pretrial Scheduling Order, respondent asks the Court to set a trial date in September 2024 and a special session of two weeks' duration. Petitioner objects to both motions.
The Court has previously explained on multiple occasions its disinclination to grant requests to set trial dates and special sessions when the parties' discovery dispute remains unresolved. (Doc. 79, Tr. 1:1-7; Doc. 83; Doc. 106, Tr: 14:20-23; Doc. 108). Accordingly, we will deny them.
The parties may jointly move the Court to set a date for partial trial in a special session when the discovery dispute is resolved and the parties are otherwise ready for partial trial, pursuant to the pre-trial schedule the Court will order below. In the alternative, the Court may set a trial date and special session on its own motion. In either event, trial will begin no sooner than September 16, 2024, on not less than thirty days' notice.
With respect to the scope of such partial trial and the pre-trial schedule, the Court has expressed to the parties, in clear terms, its "laser" focus on the valuation issue; intent to hold partial trial on that issue alone; and disinclination to expend judicial resources on motions for summary judgment on non-valuation issues (Doc. 83).
Therefore, to the extent that the Court grants respondent's Motion to Set Pretrial Scheduling Order with respect to the proposed schedule, we grant it to the limited extent that valuation shall be the sole subject of the actions required by the deadlines. Failure to adhere to this requirement (i.e., straying beyond the scope of valuation) will be grounds for sanctions.
Though the Court includes deadlines for the filing of motions for summary judgment (and responses thereto) below, in consideration of the Court's focus on valuation, summary judgment is not likely to avoid a trial, would be likely to delay any trial, may involve an unresolved issue of law so that it would be premature or unproductive to submit the issue to the Court, or otherwise would not serve the purpose of summary judgment. See Rule 121, Tax Court Rules of Practice and Procedure; Fla. Peach Corp. v. Commissioner, 90 T.C. 678, 681 (1988). Accordingly, a party must obtain leave of the Court prior to the filing of such motion.
If either party has good cause to ask for modification of the schedule set forth below, that party may move the Court to make that modification. Such motion shall explain, in detail, the cause for the requested modification.
In view of the foregoing, it is
ORDERED that the aforementioned Motion to Set Pretrial Scheduling Order (Doc. 105) is denied in that respondent's request for a special trial session in Atlanta, Georgia (or alternatively, New Orleans, Louisiana or Nashville, Tennessee) to commence on September 16, 2024, is denied. In anticipation of partial trial in 2024 (or 2025, in light of the discovery dispute), it is further
ORDERED that the Motion to Set Pretrial Scheduling Order is granted in that the parties are directed to adhere to the following pre-trial schedule pertaining only to the issue of valuation:
1. April 19, 2024: Last date to file all motions for summary judgment and any and all other dispositive motions.
2. May 20, 2024: Last date to file all (non-movant) responses to motions for summary judgment and any and all other dispositive motions.
3. May 20, 2024: Last date to serve formal discovery, including interrogatories, requests for production of documents, and requests for admissions.
4. June 3, 2024: Last date to file all (movant) replies to motions for summary judgment and any and all other dispositive motions.
5. June 18, 2024: Last date to file any motions to compel discovery, to review the sufficiency of the answers or objections to requests for admissions, for sanctions regarding responses to discovery, and requests for admissions.
6. June 18, 2024: Last date to serve notices of deposition or filing any motions for deposition with respect to any non-expert witnesses.
7. June 18, 2024: Last date to file second stipulation of facts.
8. July 18, 2024: Last date to file any (non-movant) oppositions to any motions to compel discovery, to review the sufficiency of the answers or objections to requests for admissions, for sanctions regarding responses to discovery, and requests for admissions.
9. July 18, 2024: Last date to file any motions to compel stipulation.
10. July 18, 2024: Last date to exchange and lodge opening expert witness reports with the Court. A case-in-chief expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial.
11. July 18, 2024: Last date to exchange expert workpapers relating to opening expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4). Expert workpapers include (i) any facts, data, documents, or other information considered by the expert witness in forming the opinions to be offered by the expert (the "Opinions") (ii) any exhibits that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, and (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions.
12. August 2, 2024: Last date to serve any notices of deposition under Rule 74(b)(2) or file any motions for deposition under Rule 74(c)(4)(B) with respect to any case-in-chief expert witnesses identified pursuant to the pretrial schedule.
13. August 19, 2024: Last date to exchange and lodge expert witness rebuttal reports with the Court. A rebuttal expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval of the Court before trial.
14. August 19, 2024: Last date to exchange expert workpapers relating to rebuttal expert reports, except those protected from discovery by Tax Court Rule 70(c)(3) and (4). Expert workpapers include (i) any facts, data, documents, or other information considered by the expert witness in forming the opinions to be offered by the expert (the "Opinions") (ii) any exhibits that will be used as a summary of or support for the Opinions, (iii) copies of any sources not generally publicly available, and (iv) worksheets, schedules, and other documents reflecting computations considered by the expert in forming the Opinions.
15. August 26, 2024: Last date to file pretrial memoranda with the Court. The pretrial memoranda shall set forth the issues to be tried, along with a summary of relevant facts and applicable law with respect thereto, in sufficient detail to enable the Court to decide the case in its entirety by addressing each of the issues listed. The pretrial memoranda shall identify any evidentiary issues expected to arise at trial, as well as any other significant issue on which a ruling will be required by the Court. The pretrial memoranda also shall identify all witnesses expected to testify at trial, including expert witnesses, and shall include brief summaries of the anticipated testimony of those non-expert witnesses. Witnesses who are not so identified will not be permitted to testify at trial unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause although the parties may reserve the right to call witnesses listed by the other party, or for the purpose of rebuttal or impeachment, or to testify to documents or evidence obtained after the date of the pretrial memoranda.
16. September 3, 2024: Last date to file any motions in limine or other pretrial motions regarding evidentiary issues. A party must obtain leave of the Court prior to the filing of such motion.
17. September 3, 2024: Last date to identify in writing and exchange (if not previously exchanged) any documents and written material anticipated to be offered as evidence that have not been stipulated to by the parties (except documents and written materials intended to be used solely for impeachment purposes). Any documents or written materials not so identified and exchanged will not be received into evidence unless otherwise agreed to by the parties or allowed by the Court upon sufficient showing of good cause.
18. September 9, 2024: Last date to exchange final exhibit lists (excluding trial demonstratives and documents to be used solely for impeachment).
19. September 13, 2024: Last date to exchange demonstrative exhibits.
20. Any events not addressed in this Order will be governed by the timeframes set forth in the Tax Court Rules of Practice and Procedure.
The Court advises the parties that this pretrial schedule does not constitute an opportunity to revisit past discovery disputes.