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Anderson v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 23789-16 (U.S.T.C. Mar. 23, 2023)

Opinion

23789-16

03-23-2023

WILLIAM FRENCH ANDERSON & KATHRYN D. ANDERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Elizabeth Crewson Paris, Judge.

This case was called for trial at the February 7, 2022, Oklahoma City, Oklahoma remote Trial Session of the Court.

On February 2, 2022, petitioners filed a First Amended Proposed Trial Exhibits 501-P through 709-P, at docket entry 147.

During the trial, the following portions of petitioners' First Amended Proposed Trial Exhibits filed at docket entry 147 were marked as trial Exhibits and made a part of the Record as recorded in Amended Minutes at docket entry 165 and admitted as Exhibits as follows:

First Amended Proposed Trial Exhibits (PDF pages)

Admitted Trial Exhibit

Now Found at Docket Entry

194 to 240

22-P

166

1610 to 1646

23-P

167

309 to 383

24-P

168

256 to 264

26-P

170

1414 to 1456

30-R

174

2190 to 2258

32-P

175

2260 to 2330

33-P

176

673 to 693

35-P

178

1225 to 1308

36-P

179

1564 to 1586

37-P

180

1124 to 1129

38-P

181

The balance of petitioners' First Amended Proposed Trial Exhibits filed at docket entry 147 were not admitted as Exhibits in this case, several being withdrawn before trial or not offered as evidence during the trial. Several of the Proposed Trial Exhibits contained inadvertent disclosure of identifying information and were not appropriately redacted pursuant to Tax Court Rule 27(a). By Order dated May 10, 2022, docket entry 182, the Court sealed petitioners' First Amended Proposed Trial Exhibits at docket entry 147. The Order did not specify as to the result, as portions of the Proposed Trial Exhibits were marked and moved into the record at separate docket entry numbers. This Order is to amend the Court's Order, dated May 10, 2022, docket entry 182 and to clarify that as allowed by Tax Court Rule 27(b)(1) the parties and their counsel may continue to have remote electronic access to any part of the case file maintained by the Court in electronic form. Materials in the case file may continue to be used by their originating party for purposes other than the present case.

After due consideration and for cause, it is

ORDERED that the Court's Order dated May 10, 2022, docket entry 182 is vacated and replaced with this Order. It is further

ORDERED that pursuant to Tax Court Rule 27, in regard to privacy protection for the parties, petitioners' First Amended Proposed Trial Exhibits, filed February 2, 2022, docket entry 147 is and remains sealed and shall remain as such until further direction of the Court. It is further

ORDERED that pursuant to Tax Court Rule 27(b)(1) the parties and their counsel are not restricted from access to petitioners' First Amended Proposed Trial Exhibits, filed February 2, 2022, docket entry 147.


Summaries of

Anderson v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 23789-16 (U.S.T.C. Mar. 23, 2023)
Case details for

Anderson v. Comm'r of Internal Revenue

Case Details

Full title:WILLIAM FRENCH ANDERSON & KATHRYN D. ANDERSON, Petitioners v. COMMISSIONER…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 23789-16 (U.S.T.C. Mar. 23, 2023)