Panel adopts draft findings and conclusions for Appeal No. 2024-01

An appeals panel voted unanimously on Jan. 31 to adopt draft findings of fact and conclusions of law in Appeal No. 2024-01, described in the meeting record as the “Canadian US States Subdivision” matter, after agreeing to minor editorial and citation edits.

Panel members opened discussion on the draft prepared by legal counsel and said they had reviewed it in advance. The only substantive edits noted were a grammatical change to remove an extra comma in Finding of Fact No. 18 and updates to two footnote citation ranges to capture fuller record spans. Counsel indicated no further changes were needed. The panel treated those edits as friendly amendments and voted to adopt the draft as revised.

The vote was recorded 3–0 in favor of adoption. The chair said a clean, signed version of the document would be prepared and distributed; the chair indicated the signed document would be sent to Brandy for further distribution to the parties or recipients listed in the record. There were no members of the public in attendance and no public comment on the item. The panel closed the item and adjourned the meeting.

Details recorded in the meeting minutes show the panel considered only this business item at the session and that counsel prepared the draft findings and conclusions of law for the appeal. No additional motions, remands, or requests for further study were made during the discussion; the panel’s action was to adopt the document with the named edits and to complete the administrative step of signing and distributing the final version.