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Amended Proposed Trial Exhibits filed at docket entry 147 were not admitted as Exhibits in this case, several being withdrawn before trial or not offered as evidence during the trial.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.