Opinion
12864-21 21953-22
02-09-2023
BAYOU SAND ACQUISITIONS, LLC, BAYOU SAND LAND SALES, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent NICHOLSON LAND ACQUISITIONS, LLC, NICHOLSON SAND INVESTORS, LLC, PARTNERSHIP REPRESENTATIVE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of the parties' Motion to Consolidate Docket Numbers 12864-21, 21953-22, filed February 7, 2023, in each of the above-docketed cases, it is
ORDERED that jurisdiction of the case at Docket No. 12864-21 is no longer retained by Judge Emin Toro. It is further
ORDERED that the cases at Docket Nos. 12864-21 and 21953-22 are assigned to Judge Emin Toro. It is further
ORDERED that the parties' Motion to Consolidate, filed February 7, 2023, is granted, and these cases are consolidated for purposes of discovery, stipulation, trial, briefing, and opinion.