Opinion
10902-20
07-12-2024
MICHAEL QUIEL & VICTORIA QUIEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge.
This case was on the December 18, 2023 Los Angeles, California trial calendar. We continued it in the expectation that it would require a special session, but learned that related district court litigation may lead to a judgment that would resolve this case through applying the doctrine of collateral estoppel. The parties reasonably observed that it makes sense to wait until that judgment becomes final and unappealable.
Respondent recently reported that the district court has set oral arguments on a motion for judgment as a matter of law or for a new trial for July 19, 2024. It will likely be a while before there's a final judgment, so we will put the case on a longer-term status-report track, and it is
ORDERED that on or before October 15, 2024 the parties file a status report stating their views on whether this case will be settled or require further motions practice or a trial.