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Ottuso v. Comm'r of Internal Revenue

United States Tax Court
Sep 10, 2021
No. 23305-18 (U.S.T.C. Sep. 10, 2021)

Opinion

23305-18

09-10-2021

Ralph M. Ottuso Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Elizabeth A. Copeland Judge

This case is calendared for trial at the Trial Session of the Court scheduled to commence on September 13, 2021, for cases where New York, New York is the place of Trial.

On September 1, 2021, the Court held a telephonic conference with the parties during which time the parties discussed the previously filed Stipulation of Facts, which Petitioner stated was lacking numerous documents. A continuance of the case is necessary to to allow time for Petitioner to provide additional relevant documents for a supplemental stipulation of facts and to allow for the parties to prepare the case for trial.

However, this case also needs to progress forward so the Court will set it for trial at the Court's upcoming November 1, 2021, remote trial session where Houston, Texas is listed as the place of trial for a time and date certain of 9:00 a.m. CT (10:00 a.m. ET) on Tuesday, November 2, 2021. As all Court proceedings are currently being conducting remotely, the place of trial for this case will be listed as Houston, Texas, with such location listed for administrative purposes only.

The Court requests that the parties follow the Standing Pretrial Order for the Court's November 1, 2021, Houston, Texas remote Trial Session. A Standing Pretrial Order will be separately served on the parties.

After due consideration and for cause, it is

ORDERED that this case is stricken for trial from the September 13, 2021, New York, New York trial calendar and this case is continued with jurisdiction retained by this Division of the Court. It is further

ORDERED that this case is calendared for trial during the Court's November 1, 2021, Houston, Texas Trial Session to be conducted remotely for a time and date certain of 9:00 a.m. CT on Tuesday, November 2, 2021 (10:00 a.m. ET, for the New York, NY participants for this case). It is further

ORDERED that the parties are directed to file with the Court any unagreed trial exhibits (marked in accordance with the Tax Court's Rules of Practice and Procedure, particularly Rule 91(b)) on or by October 19, 2021, fourteen (14) days before the first day of trial. It is further

ORDERED that the Clerk of the 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; (2) a copy of the Standing Pretrial Order for the Court's November 1, 2021, Houston, Texas, remote Trial Session; and (3) a clinic letter for Oklahoma.


Summaries of

Ottuso v. Comm'r of Internal Revenue

United States Tax Court
Sep 10, 2021
No. 23305-18 (U.S.T.C. Sep. 10, 2021)
Case details for

Ottuso v. Comm'r of Internal Revenue

Case Details

Full title:Ralph M. Ottuso Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Sep 10, 2021

Citations

No. 23305-18 (U.S.T.C. Sep. 10, 2021)