Opinion
10902-20
01-26-2024
MICHAEL QUIEL & VICTORIA QUIEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge
This case was on the December 18, 2023 Los Angeles, California trial calendar. We continued it in the expectation that it would require a special session, but have since learned that related district court litigation may have led to a judgment that would resolve this case through applying the doctrine of collateral estoppel. The parties reasonably observed that it makes sense to wait until that judgment becomes final and unappealable.
It is therefore
ORDERED that on or before April 16, 2024 the parties file a status report stating their views on whether this case will be settled or require further motions practice or a trial.