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Seabrook Prop. v. Comm'r of Internal Revenue

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

Opinion

5071-21

06-21-2023

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 19, 2023, respondent filed an unopposed Motion to Take the Testimony of Jack Maloney Remotely (Doc. 117). Upon due consideration, it is hereby

ORDERED that respondent's Motion to Take the Testimony of Jack Maloney Remotely filed June 19, 2023, is granted in that, subject to the conditions noted below, the testimony of Jack Maloney will be taken remotely beginning at 9:00 a.m. (Eastern Time) on Thursday, June 29, 2023.

As discussed during the Court's June 7, 2023, conference call with the parties, 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 witness identified in the Motion (other than the witness) will attend the trial in person in Jacksonville.


Summaries of

Seabrook Prop. v. Comm'r of Internal Revenue

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

Citations

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