Opinion
1944-22 12507-22 12212-23 12215-23 1261-24 1262-24
03-25-2024
ADVANCED TEST EQUIPMENT CORPORATION, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent JAMES P. BERG & JILL E. BERG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent ADVANCED TEST EQUIPMENT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the parties' joint Motion to Consolidate filed on March 22, 2024, in each of the above-entitled cases, and for cause, it is
ORDERED that the cases at Docket Nos. 1261-24 and 1262-24 are assigned to Judge Patrick J. Urda. It is further
ORDERED that the parties' joint Motion to Consolidate is granted, and the above-entitled cases are consolidated for purposes of trial, briefing, and opinion.