Marshall Naify Revocable Trust et al v. United States of America

Filing 20

ORDER TO PROVIDE SUPPLEMENTAL BRIEFING (crblc2, COURT STAFF) (Filed on 2/4/2010)

1 2 3 4 5 6 7 8 9 10 United United States District Court For the Northern District of California 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA

MARSHALL NAIFY REVOCABLE TRUST et al., Plaintiff, v. UNITED STATES OF AMERICA, Defendant. /

No. C 09-1604 CRB ORDER TO PROVIDE SUPPLEMENTAL BRIEFING

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 /// /// ///

1 2 3 4 5 6 7 8 9 10 United States District Court For the Northern District of California 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

than 5 pages. IT IS SO ORDERED.

Dated: February 4, 2010

CHARLES R. BREYER UNITED STATES DISTRICT JUDGE

G:\CRBALL\2009\1604\Supplemental Briefing Order.wpd

2