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Hernandez v. Comm'r of Internal Revenue

United States Tax Court
Feb 9, 2022
No. 1077-21 (U.S.T.C. Feb. 9, 2022)

Opinion

1077-21

02-09-2022

Edward Hernandez Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Cary Douglas Pugh Judge

This case is currently set for trial at the Court's February 28, 2022, San Diego, California trial session. On January 28, 2022, petitioner filed a Motion to Proceed Remotely, advising that respondent does not object. On February 4, 2022, respondent filed a Motion for Continuance, a Motion to Change Place of Trial to Portland, Oregon, a Motion for Leave to File Out of Time Motion for Continuance, and lodged a duplicate Motion for Continuance. Petitioner does not object to respondent's motions. Upon due consideration and for cause, it is hereby

ORDERED that respondent's Motion for Continuance, filed February 4, 2022, is granted, and this case is stricken from the Court's February 28, 2022, San Diego, California trial session and continued generally. It is further

ORDERED that respondent's Motion for Leave to File Out of Time Motion for Continuance, filed February 4, 2022, is denied as moot. It is further

ORDERED that respondent's Motion for Continuance, lodged February 4, 2022, at docket entry #14, is stricken from the record and made not viewable. It is further

ORDERED that respondent's Motion to Change Place of Trial, filed February 4, 2022, is granted and the place of trial is changed from San Diego, California to Portland, Oregon. It is further

ORDERED that petitioner's Motion to Proceed Remotely, filed January 28, 2022, is granted, in that this case will be calendared for remote trial in due course.


Summaries of

Hernandez v. Comm'r of Internal Revenue

United States Tax Court
Feb 9, 2022
No. 1077-21 (U.S.T.C. Feb. 9, 2022)
Case details for

Hernandez v. Comm'r of Internal Revenue

Case Details

Full title:Edward Hernandez Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Feb 9, 2022

Citations

No. 1077-21 (U.S.T.C. Feb. 9, 2022)