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Picard v. Comm'r of Internal Revenue

United States Tax Court
Sep 10, 2024
No. 23297-14 (U.S.T.C. Sep. 10, 2024)

Opinion

23297-14

09-10-2024

PEGGY ANN PICARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Emin Toro, Judge.

This case is currently calendared for trial during the Court's September 16, 2024, Jacksonville, Florida, special trial session. On September 6, 2024, petitioner filed an unopposed Motion for Leave to Use Laptops During Trial (Doc. 153). Petitioner is requesting leave to "bring to the Courthouse and access five laptops and two hotspots for use by their respective attorneys and paralegals during the trial to organize and access documents for this trial as well as to present exhibits during the trial."

Upon due consideration, it is hereby

ORDERED that petitioner's Motion for Leave to Use Laptops During Trial filed September 6, 2024, is granted in that the parties may be permitted to bring into and use in Room 6A, of the United States Courthouse, 300 N. Hogan Street, 6th Floor, Jacksonville, Florida, during the September 16, 2024, special trial session, computer equipment such as laptops and tablets; printers, projectors, computer monitors and flatscreen display; cellular phones and smartphones; and any peripheral equipment necessary to operate the previously listed items, such as power and data cables, wifi hotspot devices, stands and other related accessories.

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


Summaries of

Picard v. Comm'r of Internal Revenue

United States Tax Court
Sep 10, 2024
No. 23297-14 (U.S.T.C. Sep. 10, 2024)
Case details for

Picard v. Comm'r of Internal Revenue

Case Details

Full title:PEGGY ANN PICARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Sep 10, 2024

Citations

No. 23297-14 (U.S.T.C. Sep. 10, 2024)