Opinion
8823-18
07-28-2023
CBOE GLOBAL MARKETS, INC. F.K.A. CBOE HOLDINGS, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
On June 26, 2023, respondent filed a Motion to Calendar this case for a special trial session beginning October 9, 2024, in Chicago, Illinois. On July 5, 2023, the Court served an Order explaining that the undersigned is unavailable the week of October 9, 2024, but is currently available for trial in August or December 2024.
On July 25, 2023, the parties filed a joint status report in which they stated their mutual availability for trial in early December 2024. Later that same day, petitioner filed a Response to the Motion to Calendar. Petitioner objects to the scheduling of a trial pending the completion of discovery and the final resolution of BATS Global Markets Holdings, Inc. v. Commissioner (Bats Global), 158 T.C. No. 5, affd, No. 22-9002, 2023 WL 4482553 (10th Cir. July 12, 2023), a related case. Should the Court decide to proceed with scheduling a trial in this case, petitioner requests that it be scheduled for March 2025.
We will deny the Motion insofar as respondent requests a trial commencing October 9, 2024. Our denial of the Motion is without prejudice to either party's filing a motion to calendar the case for trial (if appropriate) beginning in either December 2024 or March 2025.
Upon due consideration, it is
ORDERED that respondent's Motion to Calendar is denied at this time insofar as he requests that the Court schedule a special trial session to commence October 9, 2024. It is further
ORDERED that the parties shall file, on or before December 22, 2023, a joint status report informing the Court of then-present status of the case.