Liberty Glob. v. Comm'r of Internal Revenue

Full title: LIBERTY GLOBAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Sep 14, 2022

No. 341-21 (U.S.T.C. Sep. 14, 2022)

Opinion

341-21

09-14-2022

LIBERTY GLOBAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Emin Toro, Judge.

ORDER

Emin Toro, Judge.

This case was calendared for trial during the Court's May 9, 2022, Washington, D.C., trial session. On March 10, 2022, the parties filed a Joint Motion for Continuance of Trial (Doc. 15). By Order served March 14, 2022, the parties' Joint Motion for Continuance of Trial was granted, and the parties were directed to file either a joint status report or a stipulated decision document on or before May 10, 2022.

On May 10, 2022, the parties filed a Joint Status Report (Doc. 17) describing their case preparation efforts and informing the Court that they believe they will be able to stipulate to all material facts and that the case can be fully decided through motions for summary judgment or by submitting the case fully stipulated under Rule 122. The parties requested additional time to continue their discussions. By Order served May 11, 2022, the parties were directed to file on or before July 11, 2022, either a status report describing the status of the case or a proposed case plan as contemplated in the May 10, 2022, Status Report.

On July 11, 2022, the parties filed a Joint Status Report (Doc. 19) informing the Court that the parties have discussed the facts that are material to resolving this case and are working to draft stipulations to resolve this case on motion or brief. By Order served July 14, 2022, the parties were directed to file on or before September 12, 2022, either a joint report describing the status of the case or a proposed case plan as contemplated in their status reports.

On September 12, 2022, the parties filed a Joint Status Report (Doc. 22) informing the Court that "[a]fter the parties have agreed to a stipulation of facts, the parties expect to submit to the Court, concurrently, a proposed case plan, including a proposed schedule for filing cross motions for summary judgment or submitting the case pursuant to Tax Court Rule 122."

Upon due consideration, it is hereby

ORDERED that, on or before October 14, 2022, the parties shall file with the Court a joint report (or, if that is not expedient, then separate reports) describing the status of the case.