Witnesses testifying remotely have been quite the hot topic lately. Tax Court favors the tense present, watching body language and other tells as the witnesses speak their speech “trippingly on the tongue.”

Marc Lore and Carolyn Lore, Docket No. 8259-23, filed 6/25/25, are back, this time with their crosscountry witness who needs to testify remotely. Judge Courtney D. (“CD”) Jones needs more from the witness, whom I’ll call BG. Trial is set for the day after Labor Day in Hartford, CT.

BG “works for a global financial advisory firm, but he works remotely from California. According to [BG], he suffers from severe anxiety related to air travel and heights. He also states that he is unable to fly or be present in tall buildings. Thus, [BG] requests that he be permitted to testify remotely in this matter. According to the Motion, the parties do not object.” Order, at p. 1.

Unfortunately, that’s not good enough for Judge CD Jones. She orders that “…non-party [BG] shall file a supplemental declaration addressing: (1) how long he has been under care for anxiety that prohibits him from flying or being above the ground floor in buildings; and (2) the date of his last travel by airplane. [BG] may include any additional information that he believes would assist the Court in reaching its decision.” Order, at p. 2.

And while they’re waiting on BG’s supplement, the parties can file their own responses (joint or several), wherein they shall “set forth their respective position(s) regarding (1) [BG]’s request to testify remotely during trial; and (2) a video deposition of [BG] in lieu of his remote testimony at trial.” Order, at p. 2.

And serve copies of the whole thing on BG’s trusty attorney at a NY whiteshoe.