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Hampton v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2023
No. 33493-21 (U.S.T.C. Jan. 9, 2023)

Opinion

33493-21

01-09-2023

DOUGLAS E. HAMPTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

ELIZABETH A. COPELAND, JUDGE

This case is calendared for trial at a Remote Special Trial Session of the Court set to commence on January 12, 2023, where Cleveland, Ohio is listed as the place of trial.

On January 4, 2023, the Court held a conference call with the parties. Counsel for petitioner requested a continuance of trial based on new legal arguments presented in respondent's Pretrial Memorandum, filed with the Court on December 28, 2022. Respondent's counsel did not object to a continuance. The parties agreed with the Court to reschedule the remote trial to March 9, 2023, at 09:00 a.m. ET. The Zoomgov information provided to the parties on the Notice of Remote Proceeding for the January 12, 2023, session will remain the Zoomgov information for the March 9, 2023, Remote Special Trial Session. For the March 9th remote trial session, Cleveland, Ohio will remain as the listed place of trial.

A Standing pretrial order will be separately served on the parties. The Court requests that the parties follow the Standing Pretrial Order for the Court's March 9, 2023, Cleveland, Ohio Remote Special Trial Session.

Upon due consideration, and for cause, it is

ORDERED that under the provisions of Rule 133 of the Tax Court Rules of Practice and Procedure, the Court, on its own initiative, is continuing the case. It is further

ORDERED that this case is stricken for trial at a time and date certain beginning on Thursday, January 12, 2023, at 10:00 a.m. ET. It is further

ORDERED that this case be set for trial at the Court's Cleveland, Ohio Remote Special Trial Session at a time and date certain commencing on March 9, 2023, at 09:00 a.m. ET. It is further

ORDERED that the Clerk of Court shall also serve on the parties: (1) a Notice of Remote Proceeding that shall contain comprehensive instructions on how to participate in the above-referenced remote proceeding, and (2) a copy of the Standing Pretrial Order for the Court's March 9, 2023, Remote Special Trial Session.


Summaries of

Hampton v. Comm'r of Internal Revenue

United States Tax Court
Jan 9, 2023
No. 33493-21 (U.S.T.C. Jan. 9, 2023)
Case details for

Hampton v. Comm'r of Internal Revenue

Case Details

Full title:DOUGLAS E. HAMPTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jan 9, 2023

Citations

No. 33493-21 (U.S.T.C. Jan. 9, 2023)