Opinion
11794-21
09-12-2023
RANCH SPRINGS, LLC, RANCH SPRINGS INVESTORS, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
PATRICK J. URDA, JUDGE.
This case is currently calendared for trial at the Court's Atlanta, Georgia special session, scheduled to begin December 11, 2023.
On April 19, 2023, the Court issued an Order directing the parties to adhere to a pretrial schedule. On August 29, 2023, petitioner Ranch Springs, LLC, Ranch Springs Investors, LLC, Tax Matters Partner (Ranch Springs) filed a motion for extension of time to exchange and submit expert reports and rebuttal reports, and supplemented said motion on September 5, 2023. On September 8, 2023, the Commissioner filed his objection to the motion, as supplemented.
On September 11, 2023, the Court held a conference call with the parties. In light of the discussion, it is
ORDERED that Ranch Springs' motion for extension of time, as supplemented is granted in that the time in which the parties shall exchange and submit expert and rebuttal reports shall be reflected in the paragraphs below. It is further
ORDERED that Court's Order setting forth the pretrial schedule served April 19, 2023, shall be modified as follows, but in all other respects remains in full force and effect:
5. October 27, 2023: Last date to exchange and lodge with the Court expert witness reports. An expert witness for whom a report is not exchanged under this paragraph will not be permitted to testify without approval from the Court before trial. Parties shall file a motion for leave to file an expert report and lodge the expert report.
8. December 1, 2023: Last date to exchange and lodge with the Court any written expert rebuttal reports, including documents relied on by experts. Parties shall file a motion for leave to file expert rebuttal report and lodge the expert rebuttal report.