Opinion
33027-21 33035-21
05-26-2023
THERMAL CIRCUITS, INC., ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
These consolidated cases are set for trial on June 6, 2023, at 09:00 a.m. ET, during the Trial Session of the Court which commences on June 5, 2023, in Boston, Massachusetts.
On May 23, 2023, respondent filed with the Court a Motion for Leave to Use Electronic Equipment. Respondent is requesting the use of technology to present exhibits and demonstratives during the trial in this case. The motion also asks that parties be allowed to bring "computer equipment such as laptops and tablets; projectors, a projector screen, and computer monitors; cellular phones, smartphones, and portable wifi hotspots; and any peripheral equipment necessary to operating the previously listed items, such as power and data cables, stands, and other related accessories." Respondent has also informed the Court that they plan to "provide binders containing hard copies of all exhibits to the Court, the Court's clerk, the witnesses, and petitioners' counsel." The Court will grant this motion.
The parties likewise requested that they may be permitted to bring their electronic equipment and document binders, as well as any other bulky materials, into the courtroom on the day or two before trial - i.e., on Sunday, June 4 or Monday, June 5 - and to set up those items in the Courtroom, as to have a timely start on Tuesday, June 6, 2023. The Court advises the parties that the General Services Administration is responsible for management of the building, and that we do not know how difficult or expensive it might be to have personnel in the building, in order to supervise the parties as might be appropriate. We authorize the parties to represent to GSA personnel that the Court would appreciate GSA's cooperation with them, if that would be feasible. Upon due consideration, and for cause, it is
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion for Leave to Use Electronic Equipment, filed with the Court on May 23, 2023, is granted, and that the parties may be permitted to bring into and use in the courtroom computer equipment such as laptops and tablets; projectors, a projector screen, and computer monitors; cellular phones, smartphones, and portable wifi hotspots; and any peripheral equipment necessary to operating the previously listed items, such as power and data cables, stands, and other related accessories. As the cellular phones and smartphones to be brought into and used in the courtroom may have picture taking capabilities, it is further
ORDERED that counsel shall communicate to all such persons associated with them that picture-taking and audio and video recording are not permitted in the Courtroom. The Court is granting respondent's motion because we are confident that counsel will manage the situation and will assure no unauthorized use will be made of such devices.