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Seabrook Prop. v. Comm'r of Internal Revenue

United States Tax Court
Jun 7, 2023
No. 5071-21 (U.S.T.C. Jun. 7, 2023)

Opinion

5071-21

06-07-2023

SEABROOK PROPERTY, LLC, SEABROOK MANAGER, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro Judge

This case is currently calendared for trial during the Court's June 26, 2023, Jacksonville, Florida, special trial session. On May 25, 2023, the parties filed a Joint Motion for Leave to use Electronic Equipment (Doc. 71). The parties are requesting the use of technology to aid in the management and presentation of evidence during the trial in this case. The motion also asks that parties be allowed to bring "[c]omputer equipment such as laptops and tablets; [p]rojectors, computer monitors and flatscreen displays; [c]ellular phones and smartphones; and [a]ny peripheral equipment necessary to operate the previously listed items, such as power and data cables, wifi hotspot devices, stands and other related accessories." The Court will grant the Motion.

The parties likewise requested that they be permitted to bring their electronic equipment into the courtroom on Friday June 23, 2023, to set up those items in the Courtroom, so as to have a timely start on Monday, June 26, 2023. The Court advises the parties that the General Services Administration is responsible for management of the building in which the Courtroom is located and that the Court does not know how difficult or expensive it might be to have personnel in that building available to supervise the parties as might be appropriate. We authorize the parties to represent to GSA personnel that the Court would appreciate GSA's cooperation with them, if that would be feasible.

Upon due consideration, it is hereby

ORDERED that the parties' Motion for Leave to use Electronic Equipment filed May 25, 2023, is granted, and that the parties may be permitted to bring into and use in the courtroom computer equipment such as laptops and tablets; projectors, computer monitors and flatscreen displays; cellular phones and smartphones; and any peripheral equipment necessary to operate the previously listed items, such as power and data cables, wifi hotspots devices, stands, and other related accessories. It is further

ORDERED that, on or before June 16, 2023, the parties shall provide to the Court a complete list of the individuals who shall be permitted to bring in the above-referenced electronic devices.

The parties are reminded that picture-taking and audio and video recording are not permitted in the Courtroom. The Court is granting the parties' Motion because we are confident that counsel will exercise appropriate supervision and ensure no unauthorized use will be made of such devices.


Summaries of

Seabrook Prop. v. Comm'r of Internal Revenue

United States Tax Court
Jun 7, 2023
No. 5071-21 (U.S.T.C. Jun. 7, 2023)
Case details for

Seabrook Prop. v. Comm'r of Internal Revenue

Case Details

Full title:SEABROOK PROPERTY, LLC, SEABROOK MANAGER, LLC, TAX MATTERS PARTNER…

Court:United States Tax Court

Date published: Jun 7, 2023

Citations

No. 5071-21 (U.S.T.C. Jun. 7, 2023)