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Fumo v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 17603-13 (U.S.T.C. Aug. 5, 2022)

Opinion

17603-13 17614-13

08-05-2022

VINCENT J. FUMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber Judge

These consolidated cases are calendared for trial at a three-week special session starting at 10:00 a.m. on Monday, October 3, 2022, in Room 300, U.S. Customs House, 200 Chestnut Street, Philadelphia, Pennsylvania 19106. On August 3, 2022, respondent filed in each consolidated case a Motion for Leave to Use Electronic Equipment. Respondent represents that, because of the volume of paper evidence associated with these cases, the use of electronic equipment will allow for a more efficient trial. Respondent also requests access to the courtroom on Thursday, September 29, and Friday, September 30, 2022, to allow respondent's Information Technology Division to set up and test the electronic equipment needed for trial.

We will grant respondent's Motion. However, Judge Greaves has a trial session scheduled in the same courtroom for the week of September 26-30. That is an S case session, and it will likely conclude before the end of the week. However, we cannot now guarantee when access to the courtroom will be available. Our chambers will communicate with the parties during the week of September 26 about when the courtroom will be accessible for set up.

Upon due consideration, it is ORDERED that respondent's Motion for Leave to Use Electronic Equipment is granted. It is further

ORDERED that respondent shall file, on or before September 26, 2022, a status report listing all electronic equipment that will be brought into the U.S. Customs House and the names of all personnel who will enter the U.S. Customs House for the purpose of setting up the equipment.

The GSA Building Manager of the U.S. Customs House will have final approval concerning any equipment brought into the building or used in the courtroom. Any 1 questions relating to the set up of electronic equipment should be directed through the Court by contacting Nikolai Tillman, a law clerk for the undersigned, at Nikolai.Tillman@ustaxcourt.gov. 2


Summaries of

Fumo v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 17603-13 (U.S.T.C. Aug. 5, 2022)
Case details for

Fumo v. Comm'r of Internal Revenue

Case Details

Full title:VINCENT J. FUMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 17603-13 (U.S.T.C. Aug. 5, 2022)