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Kent v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2024
No. 14884-23 (U.S.T.C. Aug. 29, 2024)

Opinion

14884-23

08-29-2024

TIM KENT & WENDI KENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Jennifer E. Siegel, Special Trial Judge.

By Notice Setting Case For Trial served May 28, 2024, this case was calendared at the Court's Tampa, Florida, trial session scheduled to commence on October 28, 2024. On August 22, 2024, petitioners filed a Motion to Proceed Remotely citing the distance to the courthouse and "work--can not get off work." It is unclear from the motion as filed whether both petitioners are unable to take time off of work--something necessary for even a remote trial--or whether October 28, 2024, specifically presents a conflict.

Premises considered, it is

ORDERED that the motion is denied, without prejudice.

Petitioners are reminded of their obligations under the Court's Standing Pretrial Order served May 28, 2024, which include a directive to participate in conference calls.


Summaries of

Kent v. Comm'r of Internal Revenue

United States Tax Court
Aug 29, 2024
No. 14884-23 (U.S.T.C. Aug. 29, 2024)
Case details for

Kent v. Comm'r of Internal Revenue

Case Details

Full title:TIM KENT & WENDI KENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 29, 2024

Citations

No. 14884-23 (U.S.T.C. Aug. 29, 2024)