Opinion
ORDER TO PROVIDE SUPPLEMENTAL BRIEFING
CHARLES R. BREYER, District Judge.
The Court orders that the parties submit further briefing on the following question: Assuming the Court agrees with the Government that post-death events are relevant to the tax determination at issue in this case, but disagrees that judicial estoppel applies, is this case subject to resolution on a motion for judgment on the pleadings? Or must the case go forward toward a fact determination as to the value of the claim on the date of death?
The Government shall submit a brief no later than February 19, 2010. Plaintiff shall respond no later than February 26. A reply, if the Government wishes to file one, shall be filed by March 5. Opening briefs should be no more than 10 pages, and the reply no more than 5 pages.
IT IS SO ORDERED.