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Bertranou v. Comm'r of Internal Revenue

United States Tax Court
Feb 21, 2023
No. 18704-18 (U.S.T.C. Feb. 21, 2023)

Opinion

18703-18 18704-18 18708-18 18749-18 10148-19 10154-19 10171-19

02-21-2023

CHARLES J. BERTRANOU, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Albert G. Lauber, Judge.

On October 5, 2022, petitioners filed a Motion to Calendar, requesting that we calendar these cases for trial in Los Angeles, California, during Winter 2023. In the alternative, if no date during Winter 2023 was available, petitioners requested that this Division of the Court release jurisdiction of these cases. By Order served January 24, 2023, we directed respondent to respond to the Motion, noting that this Division of the Court has no availability for trial during the first three months of 2023. On February 9, 2023, respondent objected to the Motion, stating that a Winter 2023 trial date "is not enough time for respondent to be ready to argue his case in an organized manner" and requesting that the undersigned "retain jurisdiction and schedule this matter for special trial session in the Fall of 2023."

Petitioners have indicated that the expected length of trial would be two days. Respondent does not represent that the trial would take longer than two days. As a rule, the Court does not schedule special trial sessions expected to last only two days, especially in venues as distant as Los Angeles. Upon due consideration, it is

ORDERED that petitioners' Motion to Calendar, filed October 5, 2022, is denied.


Summaries of

Bertranou v. Comm'r of Internal Revenue

United States Tax Court
Feb 21, 2023
No. 18704-18 (U.S.T.C. Feb. 21, 2023)
Case details for

Bertranou v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES J. BERTRANOU, ET AL., Petitioner v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Feb 21, 2023

Citations

No. 18704-18 (U.S.T.C. Feb. 21, 2023)