Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_09-cv-01604/USCOURTS-cand-3_09-cv-01604-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7422 IRS: Refund Taxes

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United States District Court

For the Northern District of California

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United States District Court

For the Northern District of California

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 

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Case 3:09-cv-01604-CRB Document 20 Filed 02/04/10 Page 1 of 2
United States District Court

For the Northern District of California

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G:\CRBALL\2009\1604\Supplemental Briefing Order.wpd 2

than 5 pages.

IT IS SO ORDERED.

Dated: February 4, 2010 

CHARLES R. BREYER

UNITED STATES DISTRICT JUDGE

Case 3:09-cv-01604-CRB Document 20 Filed 02/04/10 Page 2 of 2