“Unless otherwise permitted by the Court, motions shall be separately stated and not joined together….” Rule 54(b), in pertinent part. OK, so the motion beloved by both IRS and yours truly gives rise to the partial summary J barrage in Desoto Holdings LLC, Desoto Investors LLC, Tax Matters Partner, Docket No. 13013-20, filed 12/1/24.

For backstory, see my blogpost “Stir Silt Till You Wilt,” 6/24/24*.

IRS has four (count ’em, four) motions seeking partial summary relief, but two are conjoined, so Judge Elizabeth Crewson Paris only allows three separate summary J types, but lets IRS file the conjoined motion in limine later on per the Pretrial Scheduling Order.

Not to be left out, the Desotos have their own partial summary J motion.

I’ve expressed doubts about Rule 54(b)’s exclusion of omnibus motions before now, but here even Judge Paris got confused. She had to set aside an earlier order where she or a Court clerk mistook one of the Desotos’ motions for partial summary J as a declaration in support. Order, at p. 1.

No wonder waitstaff hate separate checks.

* https://taishofflaw.com/2024/06/24/stir-silt-till-you-wilt/