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Parducci v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2023
No. 20894-19 (U.S.T.C. Nov. 16, 2023)

Opinion

20894-19 6791-20 10830-20 17749-21 17771-21

11-16-2023

NOEL M. PARDUCCI & KENNETH L. PARDUCCI, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Ronald L. Buch Judge.

This case is scheduled for trial beginning on December 4, 2023, in Reno, Nevada. Pending before the Court are several motions for specific witnesses to proceed remotely. On November 15, 2023, the Court held a hearing during which these motions and others were discussed with the parties. By separate order, the Court granted motions in limine that rendered moot one of the motions for witnesses to proceed remotely. As for the other witnesses, the Court informed the parties that it would grant the motions and instructed the parties to coordinate so that all remote witnesses will testify on the same day. Based on the parties' estimates, the remote testimony will take half of a trial day or less. For reasons appearing more fully on the record, it is

ORDERED that the Motion to Proceed Remotely for expert witness Darla Johnson filed November 6, 2023, is denied as moot. It is further

ORDERED that the Motion to Proceed Remotely For witness Dawna Hoyal filed November 6, 2023, is granted. It is further

ORDERED that the Motion to Proceed Remotely for witnesses Shannon Bacon and David Kassler filed November 14, 2023, is granted. It is further

ORDERED that by December 1, 2023, the Commissioner shall file a status report (1) setting forth the parties' agreement as to the date (other than the first day of trial) and time of day (morning or afternoon) the remote witnesses will appear and (2) identifying the witness(es) the Commissioner anticipates calling on the first day of trial.


Summaries of

Parducci v. Comm'r of Internal Revenue

United States Tax Court
Nov 16, 2023
No. 20894-19 (U.S.T.C. Nov. 16, 2023)
Case details for

Parducci v. Comm'r of Internal Revenue

Case Details

Full title:NOEL M. PARDUCCI & KENNETH L. PARDUCCI, ET AL., Petitioners v…

Court:United States Tax Court

Date published: Nov 16, 2023

Citations

No. 20894-19 (U.S.T.C. Nov. 16, 2023)