Opinion
8383-21 8392-21
04-14-2022
Advanced Messaging Technologies, Inc., as an agent for J2 Global, inc. and Subsidiaries, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Judge
On April 13, 2022, the parties filed a joint motion to consolidate for trial, briefing, and opinion in the above-docketed cases. Upon due consideration, it is
ORDERED that the joint motion to consolidate is granted, and these cases at docket nos. 8383-21 and 8392-21 are consolidated for the purposes of trial, briefing, and opinion.