Opinion
5071-21
06-08-2023
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 June 2, 2023, petitioner filed an Unopposed Motion to Take the Testimony of Stratton Leopold and Mary Leopold Remotely (Doc. 84). On June 7, 2023, the Court held a conference call with the parties to discuss, among other things, petitioner's pending Motion. Upon due consideration, it is hereby
ORDERED that petitioner's Unopposed Motion to Take the Testimony of Statton Leopold and Mary Leopold Remotely filed June 2, 2023, is granted in that, subject to the conditions noted below, the testimony of Stratton Leopold and Mary Leopold will be taken remotely beginning at 4:00 p.m. (Eastern Time) on Tuesday, June 27, 2023.
As discussed during the conference call, the Court emphasizes that it remains the responsibility of the parties to ensure that the technology they use to facilitate remote testimony works with the Courtroom's infrastructure. This includes, but is not limited to, establishing an adequate Internet connection and ensuring that the witnesses are able to hear questions from counsel and the Court. If the parties' technology proves unreliable, the Court will not proceed with remote testimony. The Court anticipates that everyone involved in the examination of the witnesses identified in the Motion (other than the witnesses themselves) will attend the trial in person in Jacksonville.