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Laidlaw's Harley Davidson Sales, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 14616-14L (U.S.T.C. Nov. 15, 2022)

Opinion

14616-14L

11-15-2022

LAIDLAW'S HARLEY DAVIDSON SALES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

David Gustafson Judge

On January 16, 2020, the Court issued its opinion in this case (154 T.C. 68), granting petitioner's motion for summary judgment, and thereby resolving in petitioner's favor all of the remaining issues in this case. The Court thereafter entered its Order and Decision in this case on August 25, 2020. Respondent, the Commissioner of Internal Revenue, filed a notice of appeal in this Court on November 18, 2020, appealing this case to the United States Court of Appeals for the Ninth Circuit.

Argument before the Ninth Circuit was held on December 6, 2021, and on March 25, 2022, the Ninth Circuit filed its opinion reversing this Court's decision and remanding the case for proceedings consistent with its opinion. See Laidlaw's Harley Davidson Sales, Inc. v. Commissioner, 29 F.4th 1066 (9th Cir. 2022).

Therefore, it is

ORDERED that our Order and Decision entered August 25, 2020, is vacated and set aside. It is further

ORDERED that the parties shall confer with each other and shall file, no later than January 3, 2023, a joint status report (or, if that is not expedient, then separate reports) proposing a schedule for further proceedings in this case.


Summaries of

Laidlaw's Harley Davidson Sales, Inc. v. Comm'r of Internal Revenue

United States Tax Court
Nov 15, 2022
No. 14616-14L (U.S.T.C. Nov. 15, 2022)
Case details for

Laidlaw's Harley Davidson Sales, Inc. v. Comm'r of Internal Revenue

Case Details

Full title:LAIDLAW'S HARLEY DAVIDSON SALES, INC., Petitioner v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 15, 2022

Citations

No. 14616-14L (U.S.T.C. Nov. 15, 2022)