Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca5-09-60407/USCOURTS-ca5-09-60407-0/pdf.json

Nature of Suit Code: 190
Nature of Suit: Other Contract Actions
Cause of Action: 

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Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not *

be published and is not precedent except under the limited circumstances set forth in 5TH CIR.

R. 47.5.4.

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 09-60407

VERIZON BUSINESS NETWORK SERVICES, INC.,

Plaintiff-Appellee,

versus

DIANA DAY-CARTEE,

Defendant-Appellant.

Appeals from the United States District Court

for the Southern District of Mississippi

No. 3:06-CV-650

Before GARWOOD, SMITH, and CLEMENT, Circuit Judges.

PER CURIAM:*

This dispute centers on whether defendant Diana Day-Cartee must indemnify plaintiff Verizon Business Network Services, Inc. (“Verizon”), for withholdUnited States Court of Appeals

Fifth Circuit

F I L E D

May 26, 2010

Lyle W. Cayce

Clerk

 Case: 09-60407 Document: 00511122961 Page: 1 Date Filed: 05/26/2010
No. 09-60407

2

ing-tax liability arising from a transfer of stock options. Day-Cartee appeals a

summary judgment directing her to pay more than $2.5 million to Verizon.

The issue of tax liability is pending in the United States Tax Court. This

case should not proceed until the tax issue has been determined. Accordingly,

we vacate the summary judgment and remand to the district court (in which the

magistrate judge is sitting by consent). We instruct the district court to stay the

case awaiting a decision by the Tax Court. We note that the district court will

have jurisdiction once the Tax Court has ruled on the merits of the tax dispute.

The judgment is VACATED and REMANDED. We express no view on the

ultimate merits of the case or on what rulings the district court should make on

remand.

 Case: 09-60407 Document: 00511122961 Page: 2 Date Filed: 05/26/2010