Mill Rd. 36 Henry v. Comm'r of Internal Revenue

Full title: Mill Road 36 Henry, LLC, MR36 Manager, LLC, Tax Matters Partner Petitioner…

Court: United States Tax Court

Date published: Mar 18, 2022

No. 11676-20 (U.S.T.C. Mar. 18, 2022)

Opinion

11676-20

03-18-2022

Mill Road 36 Henry, LLC, MR36 Manager, LLC, Tax Matters Partner Petitioner v. Commissioner of Internal Revenue Respondent

David Gustafson, Judge

ORDER

David Gustafson, Judge

Trial in this case begins March 21, 2022. The parties have filed a "Joint Motion for Leave to Use Computer Equipment in the Courtroom" (Doc. 64). The motion asks that "counsel, assistants, and experts" be permitted "to use and bring in [to the courtroom] computer equipment, projectors, and other electronic devices including cell phones with picture taking capabilities". We will grant the motion.

In the telephone conference of March 16, 2022, during which we discussed that motion, both parties also expressed orally their hope that they may be permitted to bring their equipment and boxes of documents and other bulky materials into the courtroom on the day before trial--i.e., on Sunday, March 20--and to set up those items in the Courtroom, so as to have a timely start the next day. The stated they would be able to cooperate in doing this set-up simultaneously, so that a minimum of time in the building would be taken. The Court advised them that the General Services Administration is responsible for management of the building, and that we do not know how difficult or expensive it might be to have personnel in the building, in order to supervise the parties as might be appropriate. We authorized the parties to represent to GSA personnel that the Court would appreciate GSA's cooperation with them, if that would be feasible.

It is

ORDERED that the motion is granted and that the persons described in the motion may bring into and use in the courtroom "computer equipment, projectors, and other electronic devices including cell phones with picture taking capabilities". It is further

ORDERED that counsel shall communicate to all such persons associated with them that picture-taking and audio and video recording are not permitted in the Courtroom. We have granted the parties' motion because we are confident that counsel will manage the situation and will assure that no unauthorized use will be made of such devices.