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Del Monte LLC v. Comm'r of Internal Revenue

United States Tax Court
Jan 17, 2024
No. 3411-21 (U.S.T.C. Jan. 17, 2024)

Opinion

3411-21 6084-21

01-17-2024

DEL MONTE LLC, DEV X INVESTMENT 2015, LLC, TAX MATTERS PARTNER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Patrick J. Urda, Judge.

These cases are set for trial at the Court's special session in Cleveland, Ohio, scheduled to begin January 29, 2024, for two weeks.

On January 5, 2024, the Commissioner filed a motion for leave to use electronic equipment requesting that he be allowed to bring various electronic equipment for purposes of managing and displaying exhibits at the above-referenced special session and attached Exhibit A listing personnel bringing in electronic equipment. This motion further requests the Court to allow employees from the Commissioner's office to enter the Courtroom on Friday, January 26, 2024, to set up the equipment.

On January 9, 2024, petitioners also filed a motion for leave to use electronic equipment requesting that they be allowed to bring various electronic equipment for purposes of managing and displaying exhibits at the above-referenced special session and attached Exhibit A listing personnel bringing in electronic equipment. This motion further requests the Court to allow employees from the Commissioner's office to enter the Courtroom on Friday, January 26, 2024, to set up the equipment.

Upon due consideration, it is

ORDERED that the Commissioner's motion for leave to use electronic equipment is granted. It is further

ORDERED that petitioners' motion for leave to use electronic equipment is granted. It is further

ORDERED that the personnel listed on Exhibit A attached to the Commissioner's motion for leave to use electronic equipment and personnel listed on Exhibit A attached to petitioners' motion for leave to use electronic equipment shall be permitted to deliver and set up the electronic equipment in Room 3013, Celebrezze Federal Building and Courthouse, 1240 East 9th Street, Cleveland, Ohio 44199, on Friday, January 26, 2024, between of the hours of 9:00 a.m. to 4:00 p.m. However, it is further

ORDERED that counsel shall communicate to all such persons associated with them that no such equipment shall be used in the courtroom to take photographs or video or to make audio recordings. Counsel shall be responsible to assure compliance with this Order.


Summaries of

Del Monte LLC v. Comm'r of Internal Revenue

United States Tax Court
Jan 17, 2024
No. 3411-21 (U.S.T.C. Jan. 17, 2024)
Case details for

Del Monte LLC v. Comm'r of Internal Revenue

Case Details

Full title:DEL MONTE LLC, DEV X INVESTMENT 2015, LLC, TAX MATTERS PARTNER, ET AL.…

Court:United States Tax Court

Date published: Jan 17, 2024

Citations

No. 3411-21 (U.S.T.C. Jan. 17, 2024)