Opinion
1579-20 1580-20 1581-20 1612-20 1613-20
12-01-2022
MIKE MILLER & MICHELLE MILLER, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Patrick J. Urda Judge
Rule 141(a), Tax Court Rules of Practice and Procedure, provides that when cases involving a common question of law or fact are pending before the Court, the Court may direct that the cases be consolidated if doing so would help avoid unnecessary costs, delay, or duplication. It appears that these cases involve common questions and might benefit from consolidation. Upon review of the record in each of the above-referenced cases, it is
ORDERED that, on or before December 14, 2022, the parties shall show cause, separately and in writing, why the Court should not consolidate, for purposes of trial, briefing, and opinion Docket Nos. 1579-20, 1580-20, 1581-20, 1612-20, and 1613-20.