Opinion
14949-10 14962-10
06-05-2023
EMILIO EXPRESS, INC., et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes, Judge.
We entered decisions in these cases in 2019. Petitioner appealed and the Ninth Circuit affirmed the decision. On May 26, 2023 petitioner moved to vacate our order granting summary judgment to respondent. Since we entered decisions so long ago, this motion is improper without a suitable motion to vacate the decision.
It is therefore ORDERED that petitioner's May 26, 2023 motion to vacate is denied without prejudice.