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Patel v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2022
No. 24344-17 (U.S.T.C. Mar. 1, 2022)

Opinion

24344-17 11352-18 . 25268-18

03-01-2022

SUNIL S. PATEL & LAURIE MCANALLY PATEL, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Courtney D. Jones Judge.

These consolidated cases are calendared for a special trial session commencing at 10:00 a.m. (EDT) on Monday, April 25, 2022 through Friday, April 29, 2022, in the U.S. Tax Court, South Courtroom, 400 Second Street, N.W. Washington, DC 20217.

On February 18, 2022, the parties filed a Motion for Leave to Use Electronic Equipment, therein requesting permission to bring and use computer equipment and other electronic devices for presenting evidence at the aforementioned trial session. The parties further request advance access to the South Courtroom, on Thursday, April 21, 2022, to have the equipment installed.

The foregoing considered, it is

ORDERED that the joint Motion for Leave to Use Electronic Equipment is granted, and the parties are permitted to bring and use computer equipment and other electronic devices, including projectors and monitors upon which documentary evidence will be displayed, at the trial session commencing at 10:00 a.m. on Monday, April 25, 2022. It is further

ORDERED that the parties shall be permitted to deliver and set up the electronic equipment in the South Courtroom, beginning on Thursday, April 21, 2022, between the hours of 8:00 a.m. and 5:00 p.m. It is further

ORDERED that the parties shall provide the Court, on or before April 11, 2022, with a list of the names of all individuals who may be present for the advance delivery and set-up of electronic equipment in the South Courtroom. It is further

ORDERED that no such equipment shall be used in the courtroom to take photographs or video or to make audio recordings without express leave of the Court. Counsel shall be responsible to assure compliance with this Order by their clients, witnesses, and other personnel.


Summaries of

Patel v. Comm'r of Internal Revenue

United States Tax Court
Mar 1, 2022
No. 24344-17 (U.S.T.C. Mar. 1, 2022)
Case details for

Patel v. Comm'r of Internal Revenue

Case Details

Full title:SUNIL S. PATEL & LAURIE MCANALLY PATEL, ET AL., Petitioner v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 1, 2022

Citations

No. 24344-17 (U.S.T.C. Mar. 1, 2022)