Opinion
7431-19
10-19-2023
CANECO PARTNERS, LLC, TUCKER KNOB, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro, Judge
This case is currently calendared for trial during the Court's December 4, 2023, Washington, D.C., special trial session. On October 12, 2023, the parties filed a Joint Motion for Leave to use Electronic Equipment (Doc. 147). The parties are requesting the use of technology to aid in the management and presentation of evidence during the trial in this case. The Motion also asks that parties be allowed to bring "[c]omputer equipment such as laptops and tablets; [p]rinters, projectors, computer monitors and flatscreen displays; [c]ellular phones and smartphones; and [a]ny peripheral equipment necessary to operate the previously listed items, such as power and data cables, wifi hotspot devices, stands and other related accessories."
The parties likewise requested that they be permitted to bring their electronic equipment into the courtroom on Friday, December 1, 2023, to set up those items in the Courtroom, so as to have a timely start on Monday, December 4, 2023.
Upon due consideration, it is hereby
ORDERED that the parties' Joint Motion for Leave to use Electronic Equipment filed October 12, 2023, is granted in that the parties may be permitted to bring into and use in the Center Courtroom, United States Tax Court, 400 Second Street, N.W., Washington, D.C., during the December 4, 2023, special trial session, computer equipment such as laptops and tablets; printers, projectors, computer monitors and flatscreen displays; cellular phones and smartphones; and any peripheral equipment necessary to operate the previously listed items, such as power and data cables, wifi hotspot devices, stands and other related accessories. It is further
ORDERED that the parties shall be permitted to deliver and set-up the electronic equipment in the Center Courtroom, United States Tax Court, 400 Second Street, N.W., Washington, D.C. on Friday, December 1, 2023, between the hours of 8:00 a.m. and 5:00 p.m. (Eastern Time).
The parties are reminded that picture-taking and audio and video recording are not permitted in the Courtroom. The Court is granting the parties' Motion because we are confident that counsel will exercise appropriate supervision and ensure no unauthorized use will be made of such devices.