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Hall v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 10748-22S (U.S.T.C. Mar. 8, 2023)

Opinion

10748-22S

03-08-2023

JARVEZ DUPREE HALL & ADRIANA ZUNIGA HALL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Lewis R. Carluzzo, Chief Special Trial Judge

This case for the redetermination of a deficiency, presently set for trial during the Portland, Oregon, trial session scheduled to begin on April 11, 2023, is before the Court on petitioners' motion to proceed remotely, filed March 6, 2023. According to the motion, respondent objects. Allegations in the petition and the copy of the notice of deficiency attached to the petition show that various deductions claimed on petitioners' 2018 federal income tax return are in dispute in this case. As best as can be determined from the record at this stage of the proceedings, the deductions in dispute have been disallowed because petitioners have failed to substantiate them.

Because a trial focusing on substantiating disallowed deductions does not lend itself to a trial conducted remotely, because it appears that petitioners' residence is less than ten miles from the courthouse, and because respondent has objected to the motion, it is

ORDERED that petitioners' motion is denied.


Summaries of

Hall v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 10748-22S (U.S.T.C. Mar. 8, 2023)
Case details for

Hall v. Comm'r of Internal Revenue

Case Details

Full title:JARVEZ DUPREE HALL & ADRIANA ZUNIGA HALL, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 10748-22S (U.S.T.C. Mar. 8, 2023)