Narrative Opinion Summary
The court is addressing an appeal from the Board of Tax Appeals, specifically case No. 2007-A-110. The appellant filed a motion to consolidate this case with another case, 2009-0919, involving NBC-USA Housing Inc. and the Tax Commissioner, which is Board of Tax Appeals case No. 2006-N-1492. Additionally, the Tax Commissioner requested a stay in briefing until the resolution of case No. 2009-0919. Both motions—those for consolidation and for a stay—have been denied by the court.
Legal Issues Addressed
Consolidation of Casessubscribe to see similar legal issues
Application: The court considered but ultimately denied the appellant's motion to consolidate the current case with another pending case.
Reasoning: The appellant filed a motion to consolidate this case with another case, 2009-0919, involving NBC-USA Housing Inc. and the Tax Commissioner, which is Board of Tax Appeals case No. 2006-N-1492.
Stay of Briefingsubscribe to see similar legal issues
Application: The Tax Commissioner's request to stay the briefing process until the resolution of a related case was denied by the court.
Reasoning: Additionally, the Tax Commissioner requested a stay in briefing until the resolution of case No. 2009-0919. Both motions—those for consolidation and for a stay—have been denied by the court.