The State of Nevada v. United States Department of the Treasury - Internal Revenue Service

Filing 129

ORDER Granting 128 Stipulation re 124 Notice Permission to Appeal and 120 Stipulation. Signed by Judge Andrew P. Gordon on 10/4/17. (Copies have been distributed pursuant to the NEF - MR)

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Case 2:16-cv-00665-APG-GWF Document 128 Filed 10/04/17 Page 1 of 5 1 2 3 4 5 6 7 8 9 10 ADAM PAUL LAXALT Attorney General Joe Vadala Special Counsel Bar. No. 5158 Janet Merrill Senior Deputy Attorney General Nevada Bar No. 10736 State of Nevada Office of the Attorney General 3014 West Charleston Boulevard, Suite 150 Las Vegas, Nevada 89102 (702) 730-7300 (telephone) (702) 822-2611 (facsimile) E-Mail: jvadala@ag.nv.gov jmerrill@ag.nv.gov Attorneys for State of Nevada, ex rel. its Department of Transportation 11 12 UNITED STATES DISTRICT COURT 13 DISTRICT OF NEVADA 14 15 THE STATE OF NEVADA, on relation of its Department of Transportation, 17 vs. 18 UNITED STATES DEPARTMENT OF THE TREASURY – INTERNAL REVENUE SERVICE; DARRELL E. JACKSON, a married man; THOMAS M. STRAWN, JR., a married man; ANDREW S. LEVY, a married man; DAVIDSON INVESTMENTS LIMITED PARTNERSHIP, a Nevada limited partnership; JOHN W. BOYER, a married man; MICHAEL ALEXANDER, Trustee of the MICHAEL ALEXANDER LIVING TRUST; NEVADA TITLE COMPANY, a Nevada corporation; L. S. ENTERPRISES, INC., a Nevada corporation d/b/a American Commonwealth Mortgage Co.; EAGLEMARK SAVINGS BANK, a Nevada corporation; STATE OF NEVADA, DEPARTMENT OF EMPLOYMENT, TRAINING & REHABILITATION, EMPLOYMENT SECURITY DIVISION; CITY OF LAS VEGAS; CLARK COUNTY, a political subdivision of the State of Nevada; and all other persons unknown claiming any right, 20 21 22 23 24 25 26 27 28 2:16-cv-665-APG-GWF Plaintiff(s), 16 19 Case No.: STIPULATED REQUEST TO VACATE REQUEST TO SET ORAL ARGUMENT ON PLAINTIFF’S DISPOSTIVE MOTION (ECF NO. 120) AND TO STAY BRIEFING ON DEFENDANT LANDOWNERS’ PETITION FOR PERMISSION TO APPEAL (ECF NO. 124) ORDER 1 Case 2:16-cv-00665-APG-GWF Document 128 Filed 10/04/17 Page 2 of 5 1 2 title, estate, lien or interest in the real property described in the Complaint, 3 Defendant(s). 4 5 Pursuant to LR 7-1, it is hereby stipulated and agreed between Plaintiff THE STATE OF 6 NEVADA, ON RELATION OF ITS DEPARTMENT OF TRANSPORTATION (“Plaintiff” or “ State”), 7 by and through its attorneys of record, Joe Vadala, Esq. and Janet L. Merrill, Esq. of the Office of the 8 Nevada Attorney General, and Defendants, UNITED STATES DEPARTMENT OF THE TREASURY 9 – INTERNAL REVENUE SERVICE, by and through its undersigned attorney of record 1; DARRELL E. 10 JACKSON, a married man; THOMAS M. STRAWN, JR., a married man; ANDREW S. LEVY, a 11 married man; DAVIDSON INVESTMENTS LIMITED PARTNERSHIP, a Nevada limited partnership; 12 JOHN W. BOYER, a married man; MICHAEL ALEXANDER, Trustee of the MICHAEL 13 ALEXANDER LIVING TRUST; and L. S. ENTERPRISES, INC., a Nevada corporation d/b/a American 14 Commonwealth Mortgage Co., (collectively “Defendant Landowners”), by and through their attorneys 15 of record, Brian C. Padgett, Esq. and Amy L. Sugden, Esq. of the Law Offices of Brian C. Padgett, to 16 respectfully vacate the prior request to set oral arguments on the Motions for Partial Summary Judgment 17 and to stay briefing on Defendant Landowners’ Petition for Permission to Appeal until the remaining two 18 Motions for Partial Summary Judgment are adjudicated: 19 20 1. On August 17, 2017, the parties filed a Stipulated Request asking the Court to set oral argument on Plaintiff’s four Motions for Partial Summary Judgment. See ECF No. 120. 21 2. On September 15, 2017, the Court granted two of Plaintiff’s four Motions for Partial 22 Summary Judgment, which relate to two of the three categories of Defendant Landowners’ pre- 23 condemnation damages claim. See ECF No. 69, rental loss and ECF No. 107, holding costs. 24 /// 25 /// 26 /// 27 28 1 The IRS joins this stipulation because it is a named defendant who appeared in the case. The IRS has not, however, participated in the briefing on the referenced motions and does not intend to present oral argument on the motions or on the Petition. 2 Case 2:16-cv-00665-APG-GWF Document 128 Filed 10/04/17 Page 3 of 5 1 2 3. On September 21, 2017, the Court issued a minute order setting oral argument for October 11, 2017 on the remaining two Motions for Partial Summary Judgment: 3 a. ECF No. 110, professional services/pre-condemnation damages; and 4 b. ECF No. 112, just compensation relating to four-year temporary easement. 5 See ECF No. 122. 6 4. 7 Argument. See ECF No. 123. 8 9 10 On September 28, 2017, the Court denied as moot the parties’ Stipulated Request for Oral 5. On September 29, 2017, Defendant Landowners filed a Petition for Permission to Appeal (“Petition”) the Court’s September 15, 2017 Order wherein the Court granted two of Plaintiff’s Motions for Partial Summary Judgment. See ECF No. 124. 11 6. On October 2, 2017, the Court issued an order setting oral argument on Defendant 12 Landowners’ Petition for the same October 11, 2017 hearing date. The Order also outlined a briefing 13 schedule for the Petition. See ECF No. 125. 14 15 7. 2017 Hearing Date. See ECF No. 126. 16 17 On October 3, 2017, Defendant Landowners filed a Motion to Continue the October 11, 8. On October 4, 2017, the Court vacated the October 11, 2017 hearing date for oral argument on the two remaining Motions for Partial Summary Judgment. See ECF No. 127. 18 WHEREAS in the interests of time, judicial economy and given the statutory mandate to hear the 19 instant proceeding quickly and within two years (February 23, 2018) pursuant to NRS 37.055 and NRS 20 37.120, the parties hereby respectfully request the Court vacate their prior request for Oral Argument on 21 the two remaining Motions for Partial Summary Judgment. 22 /// 23 /// 24 /// 25 /// 26 /// 27 /// 28 /// 3 Case 2:16-cv-00665-APG-GWF Document 128 Filed 10/04/17 Page 4 of 5 1 WHEREAS the Court’s adjudication of the two remaining Motions for Summary Judgment may 2 affect the scope of Defendant Landowners’ Petition for Permission to Appeal (ECF No. 124) as well as 3 the scope of matters before the jury. Accordingly the parties respectfully request the Court stay 4 adjudication of the Defendant Landowners’ current Petition as well as vacate such briefing schedule until 5 the Court’s adjudication of the two remaining Motions for Partial Summary Judgment. 6 DATED this 4th day of October, 2017. 7 ADAM PAUL LAXALT Attorney General 8 9 By: 10 11 12 13 14 15 20 21 /s/ Janet Merrill _ Joe Vadala Bar. No. 5158 Janet Merrill Nevada Bar No. 10736 State of Nevada Office of the Attorney General 3014 West Charleston Boulevard, Suite 150 Las Vegas, Nevada 89102 Attorneys for State of Nevada, ex rel. its Department of Transportation By: /s/ Amy Sugden _ Amy L. Sugden Nevada Bar No. 9983 Jeremy B. Duke Nevada Bar No. 13110 611 South Sixth Street Las Vegas, Nevada 89101 Attorneys for Defendant Landowners STEVEN W. MYHRE Acting United States Attorney 17 19 LAW OFFICES OF BRIAN C. PADGETT DATED this 4th day of October, 2017. 16 18 DATED this 4th day of October, 2017. By: /s/ Mark Woolf _ Mark E. Woolf Assistant United States Attorney 501 Las Vegas Blvd. So., Ste. 1100 Las Vegas, Nevada 89101 Attorneys for the United States Department of the Treasury – Internal Revenue Service 22 23 24 ORDER IT IS SO ORDERED. 25 26 27 ____________________________________ UNITED STATES MAGISTRATE JUDGE UNITED STATES DISTRICT JUDGE Dated: October 4, 2017. Dated: ________________________ 28 4

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