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Cox v. Comm'r of Internal Revenue

United States Tax Court
Mar 4, 2022
No. 1247-21 (U.S.T.C. Mar. 4, 2022)

Opinion

1247-21

03-04-2022

Woodward Cox & Claudia Cox Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Joseph Robert Goeke, Judge.

This case is calendared for trial at the Session of the Court commencing April 25, 2022, in Houston, Texas.

On February 24, 2022, petitioners filed a Motion to Proceed Remotely. The Court tried to contact petitioners' counsel on two separate occasions to set up a telephonic conference call relative to the pending motion and both times he failed to respond. Given the fact that the Court will be live in Houston and petitioners and counsel both reside in Houston a remote session is not necessary. Petitioners' counsel has not established an unusual medical issue that would require a remote session and the Court will take steps to protect the health of all of the participants of trial in conformity with Federal guidelines. To avoid contact with the general public, this case will be set for a time and date certain. Accordingly, it is

ORDERED that petitioners' Motion for Remote Proceeding is denied. It is further

ORDERED that this case is calendared for trial at the above-referenced Trial Session at a time and date certain of 9:30 a.m., on Tuesday, April 26, 2022. The parties are advised that they do not need to appear before the Court until the time and date certain of 9:30 a.m., on April 26, 2022.

This Order constitutes official notice of the same to the parties herein. 1


Summaries of

Cox v. Comm'r of Internal Revenue

United States Tax Court
Mar 4, 2022
No. 1247-21 (U.S.T.C. Mar. 4, 2022)
Case details for

Cox v. Comm'r of Internal Revenue

Case Details

Full title:Woodward Cox & Claudia Cox Petitioners v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Mar 4, 2022

Citations

No. 1247-21 (U.S.T.C. Mar. 4, 2022)