Opinion
21886-19 32563-21
08-18-2022
Ray G. Clark & Judith A. Clark, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The case at docket No. 21886-19 is jurisdiction retained by Judge Alina Marshall. The case at docket No. 32563-21 is in the general docket.
On August 16, 2022, the parties filed a Motion To Consolidate with respect to the above two cases. Upon due consideration, it is
ORDERED that the cases at docket Nos. 21886-19 and 32563-21 are each assigned to Judge Marshall. It is further
ORDERED that the parties' above Motion To Consolidate is granted and the two cases at docket Nos. 21886-19 and 32563-21 are consolidated for purposes of trial, briefing, and opinion.