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Pacquiao v. Comm'r of Internal Revenue

United States Tax Court
Mar 4, 2022
No. 20835-19L (U.S.T.C. Mar. 4, 2022)

Opinion

20835-19L 3919-20L

03-04-2022

EMMANUEL D. PACQUIAO ET AL., Petitioner v. Commissioner of Internal Revenue, Respondent


ORDER

Mark V. Holmes, Judge

These cases were on the Court's April 4, 2022 trial calendar for Los Angeles, California. We spoke with the parties on January 24, 2022 to gauge progress. Petitioner, a former professional boxer and current senator in the Philippines, turns out to be a candidate in the upcoming Philippines presidential election. This is likely to lead to a motion to remand due to changed circumstances. The parties were ordered to file a motion to remand or file a status report that updates the Court on relevant developments. They recently reported that they are cooperating in preparing a joint motion to remand, but that they needed a bit more time to finish their work. They reasonably ask to report again in mid-March, and it is

ORDERED that on or before March 11, 2022 the parties shall file a motion to remand or file a status report that updates the Court on relevant developments.


Summaries of

Pacquiao v. Comm'r of Internal Revenue

United States Tax Court
Mar 4, 2022
No. 20835-19L (U.S.T.C. Mar. 4, 2022)
Case details for

Pacquiao v. Comm'r of Internal Revenue

Case Details

Full title:EMMANUEL D. PACQUIAO ET AL., Petitioner v. Commissioner of Internal…

Court:United States Tax Court

Date published: Mar 4, 2022

Citations

No. 20835-19L (U.S.T.C. Mar. 4, 2022)